Disposal of associate and treasury sharr

Hi all,

I have some questions about the M&A transactions that have impact on consolidated financial statement.
Q1: Assume A have 2 subsidiaries B and C with the voting right is 60% and 100%. B have an associate D with the voting right is 40%. B disposed D to C, after that, D is still an associate in the consolidated financial statement of A but the NCI change. Is there any impact of disposal of D in the consolidated financial statement of A group?

Q2: Assume B is a subsidiary of A and B hold 5% share of A. In the consolidated financial statement of A, these share are treated as treasury share. But in the net asset of B in M&A transactions, is there any adjustment of treasury share or this share is just normal investment of B?

Have you any specific guidance about these case?
Thank you very much