一、不丧失控制权处置子公司投资的处理企业对子公司投资后,如果出售子公司部分股权,出售后仍然保留对子公司的控制权,出售股权的交易可区分母公司个别财务报表与合并财务报表两种情况处理。(一)个别财务报表从母公司个别报表角度,应作为处置长期股权投资处理,确认处置损益。(二)合并财务报表 I. Do not lose control of the disposal of investment in subsidiaries Investment in subsidiaries, after the sale of some of the subsidiary’s equity, after the sale still retains control over the subsidiary, the sale of equity transactions can be distinguished between the parent company’s separate financial statements and mergers Financial statements in two cases. (I) Individual financial statements should be treated as disposal of long-term equity investments from the perspective of individual statements of the parent company to confirm the disposal of the profits and losses. (B) the consolidated financial statements