Dividend from subsidiary to parent,

Hello,
Can anyone explain the 2019 June SBR
examiners report point regarding Q1 ai,

Calculation of how :

a dividend received from a subsidiary,

a holding company’s investment in subsidiary

and its disposal should be treated in the holding company’s

INDIVDUAL statement of total comprehensive income

Please explain how these, leads to

The reduction of the cost of the investment on disposal,

Issues regarding fact that equity method is not used in the individual financial statements.

Thanks in advance.