Debt Calculation - Financial Statements of a Group Company

Hi,
Assume a Parent company owns a number of subsidiaries and associates.
The Debt figures on the Financial Statments of the parent would capture 100% debt of subs (while the company can own effectively less than 100% due to consolidation accounting) and won't capture any debt corresponding to the associates (due to how we record an equity investments on the Balance Sheet).
In practice, do we apply any adjustments to calculate the right amount of debt?

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Debt Calculation - Financial Statements of a Group Company

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