CONSOLIDATION UNDER IFRSPOWERREASSESSMENTRIGHTSUS GAAP CONTROLINTEREST RECEIPTS AND PAYMENTSPROTECTIVE RIGHTSPARTICIPATING RIGHTSINVESTMENT COMPANIES AND BROKER-DEALERSFRANCHISESFOR-PROFIT ENTITY NOT INVOLVEDCONTROLLING FINANCIAL INTEREST VIA MAJORITY VOTING INTEREST OR SOLE CORPORATE MEMBERSHIPCONTROL AND ECONOMIC INTEREST, BUT NO CONTROLLING FINANCIAL INTEREST/CONTROL BY OTHER MEANSLESS THAN A COMPLETE INTEREST IN THE SUBSIDIARY NFPAGENCYVIE GUIDANCEDEEMED SEPARATE ENTITIESDEVELOPMENT STAGE ENTITIESCONTINUOUS ASSESSMENTACCOUNTING FOR CONSOLIDATIONNONCONTROLLING INVESTMENTSPRESUMPTIONSINVESTEE COMPREHENSIVE INCOME AND ADJUSTMENTS TO INVESTOR’S SHAREEXEMPTIONS FROM THE EQUITY METHODIFRSIN-SUBSTANCE COMMON STOCKCHANGES IN LEVEL OF INFLUENCECONTRIBUTION OF EQUITY AWARDSEXTRAORDINARY ITEMSLOSSES OF EQUITY-METHOD INVESTEESADDITIONAL FUNDING OF EQUITY-METHOD INVESTEES AND SUSPENDED LOSSESIMPAIRMENT/OTHER-THAN-TEMPORARY DECREASE IN VALUEPROPORTIONATE CONSOLIDATIONCOTERMINOUS YEAR-ENDS AND INVESTEE ACCOUNTING POLICIESDISCLOSURES