investment in associate

1. in IAS 28, i notice that sales to and from associates are left in consolidated statement of profit or loss. May i ask a question why it’s left in CSOPL ? is it because they are not part of the group account ? (possible to know the reason behind ? because i can’t seem to understand it… and grasp the concept )

2. in IAS 28, may i know why unrealized profit in inventory should be cancelled ? i thought only unrealized profit in inventory in group account ( parent and subsidiary ) are cancelled since it’s like making profit by selling the goods or services to myself. (possible to know the reason behind ? because i can’t seem to understand it… and grasp the concept )

Thank you ! !