How to count the number of disposals for the same stock on the same day?

Hi HMRC, I sold some shares of the "same stock" from 2 different overseas joint accounts on the "same day". I would like to know if these 2 disposals came from 2 joint accounts can be grouped as one disposal to be calculated and presented in one computation working sheet. Or, I need to report them separately and provide respective computation working sheet for each? (The SA108 asks for the number of disposals made and the number of computation working sheets provided.) Similarly, I like to apply for NVC for the same "untrade status of stock shares" came from 2 joint accounts. Can I also group these 2 NVCs into one claim for calculation of capital loss? Or, I need to provide a computation working sheet for each claim? I am looking forward to receiving your expert advice. Thank you in advance.

Hi,
Please refer to:
HS286 Negligible value claims and Income Tax losses on disposals of shares you have subscribed for in qualifying trading companies (2024)
Also please refer to below link for the S104 holding.
Shares and Capital Gains Tax (Self Assessment helpsheet HS284)
Thank you.