Can the money from the divestiture of subsidiaries of listed companies be included in the annual report?

Of course. The income from divesting subsidiaries of listed companies can be included in the annual report. According to the Accounting Standards for Business Enterprises, the income from divested subsidiaries should be included in the current non-operating income and the income from disposal of non-current assets. When preparing the annual report, the listed company should include this part of the income in the current period as non-operating income to reflect the operating performance and financial status of the enterprise. Therefore, the money that a listed company divests its subsidiaries can be included in the annual report.