Page 288 - F2 Integrated Workbook STUDENT 2019
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Chapter 13






                          Overview






                                                      Complex
                                                        groups








                                                                                   Mixed (D
                        Vertical groups
                                                                               shaped) groups







                                                                                  Indirect and
                        Indirect control                                              direct

                                                                                 shareholdings





                                                    Sub-subsidiaries


                                                  Consolidate as a Sub





                                                       Effective
                                                        shareholding
                                                       Effective date
                                                        of control
                                                       IHA






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