The group has a 100% subsidiary which has discontinue operations. The subsidiary is significant component to the consolidation. How the discontinue operations of the subsidiary will be presented in the consolidation FS? Kindly note that the whole group will continue the same operations like the one of the discontinue division. For example the parent company is producing flour which then use it to produce pasta. The 100% subsidiary has also two line of service, production of flour and production of pasta. The production of pasta of the sub will be discontinued. Is this affecting me differently? Or the answer is the same?