when Royal Ahold invested in aforeign company,it often acquired exactly a 50 percent ownership interest in the given company.Nevertheless,Royal Ahold would fully consolidate the company financial date in its annual financial statements.Dutchaccounting rules at the time permitted a parent company to fully consolidate the financial date of a joint venture company if the parent could control that firm operations.Such control could be evidenced by a more than 50 percent ownership interest in the joint venture company or by other means.