This article discusses the sale of Ooyala by Telstra and its impact on the company's financial outcome. It also explains how such information is useful for the users of financial statements. The article provides a detailed analysis of the financial information related to the acquisition of new business, investments in new entities and selling of existing subsidiaries. It also explains how this information can help the users of financial statements to assess the overall health of the business of the parent entity and to gain insight on the amount of total assets and total liabilities that are under control of the parent company.