Consolidation as per Indas

1. Intragroup sales of non-current assets led to DTA in parents books. Subsidiary also has DTA from other transactions but not from group's.

2. Intragroup loan went bad and subsidiary didn't pay parent loan and failed SPPI test and Parent created a provision. Subsidiary also has provisions outstanding from third parties.

3. Parent has DTL, Subsidiary has DTL due to their differences between accounting policies, SLM and WDV.

So when I consolidate the above scenarios, will it be P+S-Intragroup because all assets and liabilities arose due to intragroup transactions.

I have a solution for this but I want conformity.

txs