Coloma Limited reports Non-controlling interests within the equity section of its statement of financial position.

Which of the following statements is incorrect?

Group of answer choices

aColoma Limited holds more than 50%, but less than 100%, of the shares in another company.

bAll of these statements are correct.

cColoma Limited is a parent entity.

dColoma Limited has shareholders from a subsidiary.

eColoma Limited has prepared consolidated financial statements.