Oporto Wines has a 30% holding in Algarve Beaches Company. The remaining 70% of the shares are held by two other companies, which are parties to an agreement between themselves as to the conduct of Algarve’s business. Oporto Wines is represented on the board of Algarve, but all of the decisions are made by directors representing the other two companies. How should this investment be classified by the Oporto Wines Group?