CERTYNEX IFRS ACADEMY

Brelmont subscribes 2 million to a capital increase of its equity-accounted joint venture and lends it 500,000. Which flows should be presented?

Both payments, as flows of the investment in the joint venture and payments between them.

Only the subscription, the loan being intragroup and eliminated like other intragroup transactions.

None, the transactions staying within the group.

The share of the joint venture's flows.