Company A owns$12\%$ of the voting shares and$15\%$ of the FMV of all of the issued shares of Company B$.$ Company B is connected with Company A$.$

A$.$

True because Company A owns more than$10\%$ of the voting shares. The percentage of the FMV of all of the issued shares does not affect whether the companies are connected.

B$.$

True because Company A owns more than$10\%$ of the voting shares and more than$10\%$ of the FMV of all of the shares issued by Company B$.$

C$.$

False because Company A needs to own more than$15\%$ of the voting shares and more than$15\%$ of the FMV of all the shares issued by Company B$.$

D$.$

False because Company A needs to own more than$20\%$ of the voting shares or more than$20\%$ of the FMV of all of the issued shares of Company B$.$