In the parent's own financial statements...
Investments in subsidiaries are held at cost or at fair value under IFRS 9
Consequently the profit or loss on disposal of a sub is different from the group profit or loss on disposal:
Fair value of consideration received X
Less carrying amount of investment disposed of (X)
Profit/ (loss) X
This would be in P's Income statement and is ignored in group accounts - the group loss on disposal is shown instead