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【单选题】
甲公司拟出售持有的部分长期股权投资，假设拟出售的股权符合持有待售类别的划分条件，以下说法不正确的是( )。A.
拥有子公司A100%的股权，拟出售全部股权。应当在母公司个别财务报表中将拥有的子公司全部股权划分为持有待售类别，在合并财务报表中将子公司所有资产和负债划分为持有待售类别
B.
拥有子公司B80%的股权，拟出售55%的股权，出售后将丧失对子公司的控制权，但对其具有重大影响。在母公司个别财务报表中将拥有的子公司全部股权划分为持有待售类别，在合并 财务报表中将子公司所有资产和负债划分为持有待售类别
C.
拥有C公司40%的股权，拟出售25%的股权，持有剩余的15%股权对被投资方不具有重大影 响。在个别财务报表中将拥有的C公司全部股权划分为持有待售类别，在合并财务报表中将子 公司所有资产和负债划分为持有待售类别
D.
拥有D公司40%的股权，拟出售10%的股权，持有剩余的30%股权对被投资方仍具有重大影 响。在个别财务报表中将拥有的C公司30%股权划分为持有待售类别，剩余股权仍采用权益法 核算
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