If an Investor Entity Owns More Than Half of the Voting

Multiple Choice

If an investor entity owns more than half of the voting or potential voting power of an investee and does not account for the investment as a subsidiary,AASB 12 Disclosure of Interests in Other Parties,requires that the following disclosure 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.