If an investor entity owns more than half of the voting or potential voting power of an investee and does not account for the investment as a subsidiary, IFRS 12 requires the following disclosure:

Select one:

the significant judgements and assumptions it has made in determining the nature of the interest in the other entity.

the parent entity determines the nature of the interest in the other entity.

the reasons why the ownership of the investee does not constitute control

the reasons why the ownership of the investee does constitute control