Q plc has three subsidiaries: L Ltd, M Ltd, and N Ltd. All three were acquired on 1 January at the start of the financial year which has just ended. \(\mathrm{Q}\) has a 55 per cent, 70 per cent, and 95 per ient holding respectively and holds a majority of the voting equity in \(\mathrm{L}\) and \(\mathrm{M}\). It has changed the composition of both these companies' boards since they were acquired. However, despite its 95 per cent holding in N Ltd, it only has a 45 per cent holding of the voting equity and has so far failed in all its attempts to have a director appointed to the board. How should these three investee companies be treated in the \(\mathrm{Q}\) group consolidated financial statements?