IFRS 5 Unrealised profit of transferred non-current asset in discontinued operat

Hi Mr, Can I ask a question on the treatment of unrealised profit of transferred non-current asset in the event of subsidiary disposal with regard to IFRS 5 Discontinued operations? Before disposal, the PUP is to reduce the non-current asset, whilst a difference is made with regard to how the retained earnings is to be reduced: reduce group's retained earnings with downstream transfer; reduce group's share of subsidiary's retained earnings by its shareholding percentage when the transfer is upstream or between two subsidiaries. However, in the event of a subsidiary disposal, when we calculate the profit/loss of the discontinued subsidiary in the CSPL, is there a difference regarding the proper attribution of PUP, or do we attribute the entire PUP to the disposal group regardless of which stream the transfer was originally directed from? 1. if the transfer is from parent to subsidiary being disposed of? 2. If the original transfer is from the disposal subsidiary to the parent or another subsidiary within the group? 3. If the original transfer is from another subsidiary to the subsidiary being disposed of? Thank you.