Group		An entity that is controlled by another entity (known as parent)
Parent		An entity over which the investor has significant influence
Subsidiary		The equity in a subsidiary not attributable, directly or indirectly, to a parent
Associate		A joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement
Joint Venture		An entity that controls one or more entities
Non-controlling interest		A parent and all its subsidiaries