Missing COI divesture entries

There are 3 company sold in past years. The sale proceeds were recorded in ECC( that investment is reversed and profit on sale of investment in accounted)

But these 3 divesture is not accounted for these company in past few years, as the COI entries are passed manually only and these are skipped in attention.

What are the impact for this in consolidation.

Please share your experience/thoughts on this and points will be awarded.