Partial Ownership Participation
{"Image DocumentName": "Partial Ownership Participation", "Image ImageDescription": "Effective Control (e.g. >50% to 100% participation) Subsidiaries are fully consolidated. In general, excess capital recognised. Shared Control (e.g. 20% to 50% participation) Only pro-rated surplus recognised. Recognise potential need for capital support from parent if in deficit. No Control/Significant Influence (e.g. <20% participation) Treat like any other investments - apply capital requirements for similar investments. Test of significant influence - no right to board membership, no coordination of business plans.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}