CERTYNEX IFRS ACADEMY

Ysol SA prepares financial statements. Which of these entities are not related parties of Ysol merely because of their normal dealings with it? More than one answer is possible.

The electricity distributor that supplies Ysol's plants at standard rates.

Ysol Logistique, a subsidiary of Ysol, 100% owned by Ysol since its creation.

Finora SA, an associate of Ysol.

A customer that accounts for 45% of Ysol's revenue, with neither control nor significant influence over it.

Garance SA, controlled by Ysol's chief executive.