Where an Entity Controls Another Entity but Holds Less Than

Multiple Choice

Where an entity controls another entity but holds less than half of the other entity's voting rights, AASB 12/IFRS 12 Disclosure of Interests in Other Entities, requires which of the following disclosures be made?

A) The reasons why the ownership of the investee does not constitute control.
B) The nature of the relationship between the investor and investee.
C) The significant judgements and assumptions it has made in determining the nature of the interest in the other entity.
D) The amount of any repayments of borrowings between the investor and investee during the period.