Consolidation of JV

There is a lot in jv accounting. Its equity method of accointing and measure invesment at cost of onr has signofocant control or else, one has to report it as normal investment as per financial instruments  ive tried hard to find out how progit but my book doesnt have good examples.

I cant conform about the profit repoting, but looks like we have to report profit from jv, associates just above pbt. Because for everything, indas follows accounting associates in the equity method.