CERTYNEX IFRS ACADEMY

During the year, Hêtre SA sold goods to a company controlled by a member of its key management personnel and granted a loan to another key manager. Which statements are right? More than one answer is possible.

The loan is added to the manager's compensation in the short-term benefits category, so that the compensation total increases by the same amount.

The sale to the company controlled by the manager is outside the scope, since the manager is not himself the counterparty.

The amount of the transactions, the amount of outstanding balances with their terms and conditions, and any allowances are part of the minimum disclosures.

Compensation disclosed in total and by category is sufficient for the other transactions and balances with these managers or their entities.

These disclosures are given separately for the category of key management personnel of the entity or of its parent, and not in an overall related party total.