Joint control, 332, 397
Joint products, 204, 209
Joint venture, 332, 395, 396
Assets purchased from controlled entity, 401
Change from joint to full control, 399
Construction contracts, 258
Disclosures, 402
Jointly controlled assets, 397
Jointly controlled entities, 397, 399
Jointly controlled operations, 397
Passive investments, 399
Transactions between venture partner and controlled entity, 399
Junior stock, 658, 672