Investments in Unconsolidated Subsidiaries

What are Investments in Unconsolidated Subsidiaries?

Investments in Unconsolidated Subsidiaries represent a company’s unconsolidated subsidiaries, including companies accounted for using the equity method, joint ventures and other unconsolidated subsidiaries are held at cost.

What do Investments in Unconsolidated Subsidiaries include?

• Investments in associated companies;
• Investments in unconsolidated subsidiaries;
• Investments in joint ventures;
• Goodwill arising from investments in associates; and
• Loans and advances to associated/affiliated companies.