19A An investment entity that, in accordance with IFRS 10, is required to apply the exception to consolidation and instead account for its investment in a subsidiary at fair value through profit or loss shall disclose that fact.
19B For each unconsolidated subsidiary, an investment entity shall disclose:
(a) the subsidiary's name;
(b) the principal place of business (and country of incorporation if different from the principal place of business) of the subsidiary; and
(c) the proportion of ownership interest held by the investment entity and, if different, the proportion of voting rights held.
19C If an investment entity is the parent of another investment entity, the parent shall also provide the disclosures in 19B(a)–(c) for investments that are controlled by its investment entity subsidiary. The disclosure may be provided by including, in the financial statements of the parent, the financial statements of the subsidiary (or subsidiaries) that contain the above information.
19D An
…