Procedures consolidating foreign subsidiaries

For instance, the remuneration of the decision-maker is considered in determining whether it is an agent.[IFRS 10: B58, IFRS 10: B60] Preparation of consolidated financial statements A parent prepares consolidated financial statements using uniform accounting policies for like transactions and other events in similar circumstances.Losses attributable to the minority interest in excess of the related share of shareholders’ equity are subsequently attributed to shareholders’ equity attributable to the Group, unless the minority has a binding obligation and is able to invest further in the company to cover the losses.

Unrealised losses are eliminated unless costs cannot be subsequently recovered.

An investor determines whether it is a parent by assessing whether it controls one or more investees.

An investor considers all relevant facts and circumstances when assessing whether it controls an investee. An investor that holds only protective rights cannot have power over an investee and so cannot control an investee [IFRS , IFRS ].

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