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Single choiceIntermediateVariant — group VG.IAS24.000003Published

Question · Common director or manager

Hélène Noël sits on the board of directors of both Pavot SA and Quartz SA. She holds no shares in either company and exercises neither control nor significant influence over them as a shareholder. Pavot prepares financial statements. Is Quartz a related party of Pavot merely because of this common director?

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