CERTYNEX IFRS ACADEMY

Transactions with related parties took place during the year. Which of these items are part of the minimum disclosure? More than one answer is possible.

The amount of the transactions.

Total revenue earned from unrelated third parties.

The amount of balances, including commitments, with their terms and conditions.

Allowances for doubtful debts associated with the balances.

The expected return on investments in related parties.