A Consolidated Entity Is Defined As

Multiple Choice

A consolidated entity is defined as:

A) the company and its subsidiaries at the end of the financial year. Subsidiaries are companies and trusts as defined in terms of the Corporations Act.
B) a combined entity constituted by a parent entity and its controlled entities.
C) a trust or partnership registered as a management investment scheme and all the entities it controls at the end of the financial year.
D) the parent company, non-controlling interests and subsidiaries owned by that parent company as at the end of the financial year.