Where a change in ownership interest results in the loss of control of a subsidiary:

Select one:

a.the gain or loss will be recorded in other comprehensive income.

b.the remaining investment will be accounted for in accordance with AASB 127 Separate Financial Statements.

c.the remaining investment will be recorded at fair value in accordance with AASB 9 Financial Instruments.

d.the gain or loss in the parent's records will equal the consolidated gain or loss.