Aurèle SA and Brisac SA merge by exchanging shares; the IFRS 10 guidance does not clearly indicate the acquirer. The former owners of Aurèle hold 55% of the voting rights of the combined entity, but the board is split equally and the chief executive comes from Brisac, whose revenue is higher. Write a short note concluding on the acquirer, distinguishing the facts of the case, the rule and professional judgement.