Which of the following statements is not a limitation of consolidated financial statements?

a) The group is only an economic entity, not a legal entity as recognised under the Corporations Act.

b) Details about individual subsidiaries may be masked when aggregated with other subsidiaries within the group. c) The group does not pay income tax, only individual entities within the group do.

d) Creditors can only have claims against individual entities within the group, not the group as a whole.