Alma Group holds 48% of the voting rights of Brio SA, the rest being dispersed among many holders; Alma has concluded that it controls Brio. It also holds 15% of Cime SA, sits on its board and takes part in its financial and operating policy decisions; Alma has concluded that it has significant influence over Cime (case facts, percentages included). Write a short note stating the judgements to be explained and the nature of the explanation to provide, distinguishing rule, case facts and professional judgement.