Entities Included in a Wholly Owned Group as Defined by IAS

Entities included in a wholly owned group as defined by IAS 24 include:

A) entities that have an equity ownership of 20 per cent or greater in an entity that is a subsidiary of an entity that is wholly owned by a party related to the reporting entity.
B) entities that are an associate or joint venture of the other entity.
C) entities that are controlled or have significant influence exercised over them by an entity that is wholly owned by a related party of the reporting entity.
D) subsidiary companies that are wholly owned by a parent company.