IAS 27, Separate Financial Statements?

[Sarfaraz]

Dear All

According to Para 6 of IAS 27

For an entity described in paragraph 5, separate financial statements are those prepared and presented in addition to the financial statements referred to in paragraph 5. <b>Separate financial statements need not be appended to, or accompany,those statements.</b>

and Para 7

The financial statements of an entity that does not have a subsidiary, associate or venturer’s interest in a jointly controlled entity are not separate financial statements.

Issue

I need an example of an entity which is preparing separate financial statements in Pakistan.

and in easy word what is meant by separate financial statements ...