Following is a summary of the investments owned by Ivanhoe Corporation, as of January 1, 2023: Investment STG Corporation Brach Ltd. Raptor Inc. CMP Ltd. Diloph Inc. Investment Percentage of Outstanding Shares STG Corporation 6% 33% 2% 13% 9% During 2023, the various companies paid dividends at various times throughout the year, Ivanhoe 's Share of Dividends Ivanhoe 's Intention $7.900 To be sold when prices increase Buy additional shares to achieve control of company. Ivanhoe has members on Brach's Board of Directors. To be sold when prices increase Hold indefinitely. Another company owns the remaining 77% of shares Hold indefinitely as follows:

Following is a summary of the investments owned by I vanhoe Corporation, as of January 1,2023: During 2023 , the various companies paid dividends at various times throughout the year, as follows: During 2023, the various companies paid dividends at various times throughout the year, as follows: For each of the investments, indicate which accounting model is most applicable, based on the information provided and assuming IVanhoe follows IFRS