If a parent loses control of a subsidiary (choose the incorrect one)

1 point

Any gain or loss arising from the recognition shall be included in profit or loss.

The parent shall not derecognize the carrying amount of any noncontrolling interest in the former subsidiary.

The parent shall derecognize the assets and liabilities of the subsidiary at their carrying amounts.

Any amounts that have been recognized in other comprehensive income in relation to the subsidiary shall be reclassified to profit or loss or retained earnings in accordance with relevant accounting standard.