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英语翻译The gain or loss on the deconsolidation of the subsidiar

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英语翻译
The gain or loss on the deconsolidation of the subsidiary is measured using the fair value of any noncontroling equity investment rather than the carrying amount of that retained investment and entities provide sufficient disclosures that clearly identify and distinguish between the interests of the parent and the interests of the noncontroling owners.
英语翻译The gain or loss on the deconsolidation of the subsidiar
这是一句关于子公司分拆得失分析的阐述.讲的是实体投资和信息披露以及子公司和母公司的关系.