CERTYNEX IFRS ACADEMY

To establish who has power over a structured entity, what does the investor consider? More than one answer is possible.

Its own degree of involvement in the design of the entity.

The percentage of voting rights it holds, assessed as for any other investee.

The risks the entity was designed to create and to pass on to the parties involved.

The amount of dividends paid by the entity in the previous year.

The purpose and design of the entity.