"consolidated financial statements"

The financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity.

"control of an investee"

An investor controls an investee when the investor is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee.

"decision maker"

An entity with decision-making rights that is either a principal or an agent for other parties.

"group"

A parent and its subsidiaries.

"investment entity"