What is the processing flow of the parent company's disposal of subsidiaries?

If the parent company needs to dispose of its subsidiaries, the general process is,

1, confirm the resolution to dispose of the subsidiary through the shareholders' meeting,

2. If a subsidiary is cancelled, the tax, creditor's rights and debts of the subsidiary shall be liquidated, and then the data of the subsidiary shall be merged into the parent company to prepare consolidated statements.

3. If the subsidiary is sold, confirm the corresponding investment income and prepare the corresponding consolidated statement.