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For a company to consider itself a parent and prepare consolidated financial statements based on that, it has to: Control the subsidiary or own more

For a company to consider itself a parent and prepare consolidated financial statements based on that, it has to:

Control the subsidiary or own more than 50% of its common shares

Control the subsidiary

Control the subsidiary and own more than 50% of its common shares

Own more than 50% of the subsidiarys common shares

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