The Consolidated Statement of Financial Position at Year End,in a Period

The consolidated statement of financial position at year end,in a period when the parent sold its interests in a subsidiary:

A) includes the assets and liabilities of the former subsidiary, to ensure that the opening balances reconcile.
B) does not include the assets and liabilities of the former subsidiary, if the subsidiary is no longer controlled by the parent.
C) reports the investment account at cost less proceeds of the sale.
D) includes the assets and liabilities of the former subsidiary, proportionately adjusted for the proceeds of sale.