Time left 0:18:51 Stan holds 40% of the voting rights of Jemma and 12 other investors each hold 5% of the voting rights of Jemma. A shareholder agreement grants Stan the right to appoint, remove and set the remuneration of management responsible for directing the relevant activities. To change the agreement, a two-thirds majority vote of the shareholders is required. To date, Stan has not exercised its rights with regard to the management or activities of Jemma. Required Should Stan consolidate Jemma in accordance with IFRS10? 40% shareholding is enough to