Flag question Question text Branch has recently lost some large contracts and the directors of Root are wondering if Branch can be excluded from consolidation next year Which one of the following situations would allow a subsidiary to be excluded from consolidation? a The activities of the subsidiary are significantly different to the activities of the rest of the group b. Control of the subsidiary has been lost C. Control of the subsidiary is only intended to be temporary C d The subsidiary operates under long-term restrictions which prevent it from transferring funds to the parent