Rivage SA prepares financial statements. Which of the following entities is a related party of Rivage?Your answerAOcéane SA, an associate of Rivage SA.BPontal SA, a commercial partner tied to Rivage by a distribution contract, with neither joint control nor significant influence.CNorlis SA, which has a director in common with Rivage and nothing else.DFinalia SA, a bank that finances Rivage on ordinary terms.SubmitHint