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(i). The present itself is of wholly owned subsidiary
(ii). The present debts of equity instruments not traded in a stock exchange.
(iii). The parent is in a group in which it is a subsidiary and the ultimate parent in that group prepare consolidated financial statements that supply with IFRSs.
(iv) The parent has not filed nor is not in the process of filing its financial statements with of regulatory organization in the purpose of issuing any class of instruments.
Wilfykil answered the question on February 12, 2019 at 12:43
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