Q：Which of the following statements are true about the effect of a demerger on the group accounts?
　　A. No company actually leaves the group.
　　B. A profit or loss will arise in the group accounts on the demerger.
　　C. The demerged subsidiary will belong directly to the group shareholders.
　　D. The group's consolidation should be prepared using the uniting of interests method.
　　E. The demerger itself will be treated as a distribution in the group accounts.
　　A：The correct answers are:
　　The demerger itself will be treated as a distribution in the group accounts; The demerged subsidiary will belong directly to the group shareholders.