CERTYNEX IFRS ACADEMY

Claire Bouvier holds 30% of the voting rights of Sablon SA. Which question helps determine whether she is a related party of Sablon by virtue of this holding?

Does her holding exceed the percentage threshold set by the definition of a related party?

Is Claire entered in the shareholder register in her own name?

Does Sablon SA sell to Claire on arm's length terms?

Does this holding give her control, joint control or significant influence over Sablon?