CERTYNEX IFRS ACADEMY

Nexor SA is held by Nexor Holding, itself controlled by the company Orbis, the ultimate controlling party. Neither Nexor Holding nor Orbis produces consolidated financial statements available for public use; the company Pléiade, located between Nexor Holding and Orbis, does. Which names does Nexor SA disclose?

The name of its immediate parent, Nexor Holding, that is the company that directly holds its shares.

The names of Nexor Holding (parent) and Orbis (ultimate control), Pléiade being neither its parent nor the ultimate controlling party.

The names of Nexor Holding (parent), Orbis (ultimate control) and Pléiade (next most senior parent that publishes consolidated statements).

The name of Pléiade, since it is the one that publishes consolidated statements.