[Solved] 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 Disclosure of Interests in Other Parties requires that the following disclosure be made: A) the reasons why the ownership of the investee does not constitute control; B) the nature of the relationship between the investor and investee; C) the significant judgements and assumptions it has made in determining the nature of the interest in the other entity; D) the amount of any repayments of borrowings between the investor and investee during the period. Technical Documents: Written materials that explain complex information, procedures, or specifications, often related to technological or specialized fields. Cultures: The characteristics, knowledge, and practices shared by a group of people, including language, customs, values, art, and social norms. Invisible Writing: Text that is hidden or not immediately visible to the naked eye, used in various contexts such as security, entertainment, or information hiding. Writing Process: A series of steps that writers follow to complete a piece of writing, including prewriting, drafting, revising, and editing.