According to IFRS 12 Disclosure of Interests in Other Parties

question 10

Multiple Choice

According to IFRS 12 Disclosure of Interests in Other Parties, parent entities are required to disclose:
I. Summarised financial information about each subsidiary.
II. A list of significant investments in subsidiaries.
III. If the subsidiary is not wholly owned, the names of all other members.
IV. The country of incorporation of subsidiaries.

• A) I, II and IV only;
• B) II, III and IV only;
• C) I and IV only;
• D) I, II, III and IV.

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Definitions:

Markowitz Model

A portfolio optimization theory that demonstrates how to achieve the best portfolio allocation to maximize return for a given level of risk through diversification.

Systematic Risk

The risk inherent to the entire market or entire market segment, which cannot be eliminated through diversification.

Index Model

A model that describes the relationship between the returns of a stock and the returns of a market index.

Covariance

A measure of the degree to which two variables move in relation to each other, with a positive covariance indicating that they tend to move in the same direction.