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.
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