There are two main type of items that cancel each other out from the consolidated statement of financial position.
Goodwill is treated as an intangible asset in the consolidated statement of financial position.
It arises in cases where the cost of purchase of shares is not equal to their par value.
This proportion that is related to outside investors is called the non-controlling interest (NCI).
Thus, company A has earned some revenue from selling, but the group as a whole did not make any profit out of that transaction.