CERTYNEX IFRS ACADEMY

Cormoran SA prepares financial statements. Which of the following persons are related parties of Cormoran? More than one answer is possible.

Léa Fabre, a member of the key management personnel of Cormoran's parent.

Paul Genet, a former employee of Cormoran who receives a retirement pension paid by the entity.

Hugo Marchal, who has joint control of Cormoran together with another investor.

Bruno Lacour, a sole trader who supplies 40% of Cormoran's purchases, with no other link with the entity.

Inès Rolland, spouse of Cormoran's finance director, who is himself a member of Cormoran's key management personnel.