CERTYNEX IFRS ACADEMY

The Hélios group comprises the parent Hélios Holding, two subsidiaries, Hélios Nord and Hélios Sud, and Hélios Est, a subsidiary of Hélios Nord. Hélios Sud prepares financial statements. With which group entities is Hélios Sud related?

With Hélios Holding, which is its parent, and not with the other subsidiaries.

With Hélios Holding, Hélios Nord and Hélios Est: all belong to the same group.

With Hélios Holding and Hélios Nord, but not with Hélios Est, which is not a direct subsidiary of the parent.

With the entities that exchange goods with it, the link depending on the exchanges made.