Consolidation Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › Consolidation This topic has 1 reply, 2 voices, and was last updated 7 months ago by John Moffat. Viewing 2 posts - 1 through 2 (of 2 total) Author Posts November 9, 2021 at 8:10 am #640257 maximus07 Topics: 374Replies: 379☆☆☆☆ If investor has 20-49% shares of total shares of investee so the investee is called associate of investor. What is investor of associate called? A parent like we do in subsidiary? November 9, 2021 at 3:20 pm #640293 John MoffatKeymaster Topics: 57Replies: 49583☆☆☆☆☆ It is not called anything. There is only an associate if there are subsidiaries and then it is called the parent. Author Posts Viewing 2 posts - 1 through 2 (of 2 total) You must be logged in to reply to this topic. Log In Username: Password: Keep me signed in Log In