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D is corrent because it is not one of the three conditions required to exclude a subsidiary from consolidation. The three required conditions are: (1) it is wholly or partially owned and its other owners do not object to nonconsolidation; (2) it does not have any debt or equity instruments publicly traded; and (3) its parent prepares consolidated financial statements that comply with IFRS.
A is incorrect because one of the three conditions required for excluding a subsidiary is its parent prepares consolidated financial statements that comply with IFRS.
B is incorrect because one of the three conditions required for excluding a subsidiary is it does not have any debt or equity instruments publicly traded.
C is incorrect because one of the three conditions required for excluding a subsidiary is it is wholly or partially owned and its other owners do not object to nonconsolidation.