Consolidation treatment of provision for investment in subsidiary and associate

Dear Mr Mike,

In my country, the accounting rule requires that investment in subsidiary and associate if it is accounted in cost of purchase then should be subject to provision of possible reduction in value. The formula is: accumulative provision = (total value of share capital – value of total equity) x % of controlling interest. My question is how we treat such provision in subsidiary and in associate (which is already showed in separate FS) in consolidated FS?

An example for above case:
PARENT (P):
+Cost of investment in S(sub): $40 for $30/$60 share capital.
@ year end, book value of equity = 50 (due to accumulative loss = 10). Provision recorded on balance sheet of P = (60 – 50)x 30/60 = 5. Assume that additional financial expense in this year = 3 (recorded $2 in previous years).
+ Cost of investment in A(associate): $ 200 for $100/$400 share capital
@ year end, book value of equity = 360 (due to accumulative loss = 40). Provision
on BS of P = (400-360) x 100/400 = $10. Additional financial expense on PL = $8 ($2 recorded in previous years).

Thank you!