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An entity has a number of subsidiary and associate investments.

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An entity has a number of subsidiary and associate investments.

Which of the following must be disclosed in the entity's separate financial statements if it is exempt from presenting consolidated financial statements?

A.

The bases on which significant investments in subsidiaries and associates have been accounted for in those separate financial statements.

B.

A copy of the summarised financial statements of each of its subsidiaries.

C.

A list of all its significant investments in subsidiaries and associates which includes the date of acquisition and the price paid.

D.

A list of its top ten shareholdings including number of shares held and their market value.

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