Question 7 0.4 pts Company A owns 45% of company B, which acquired for 4,000 in year X1, when B's figures were 6,000 in capital and 1,000 in reserves. It is known that A appoints the majority of the members of B's board of directors: It will account for 3,300 external partners in the elimination entry It will account for 3,850 external partners in the elimination entry It does not include minority shareholders in the elimination entry because they only own 45% and therefore do not have control o It will account for 4,3175 external partners in elimination entry Question 8 0.4 pts Company A, the head of a group of companies, owns 45 per cent of company B, which acquired for 4,000 in year X1, when B's figures were 6,000 in capital and 1,000 in reserves. It is known that A exercises significant influence over B without having control and therefore considering B as an associate. In this case: O A and B shall be proportionally consolidated A and B may choose to be consolidated by proportional integration or by the equity method O A and B are to be consolidated under the equity method O A and B will be fully consolidated Question 9 0.4 pts A has 30% of B and B has 60% of C. In addition A has 40% of C. The effective ratio of A to C is 40 per cent In this case the consolidation is by full integration as it has 58% of the assets of C Ain C's effective rate is 100%. In that case there is only significant influence on C