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- 2023-11-27 发布于北京
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Question 1
If two parties each acquire 50% of an existing entity, does it necessarily mean the entity is a joint
arrangement?
Select one option and click Submit.
Yes
No
Question 2
Investor A sells 50% of its interest ompany C to investor B. The articles of association are
subsequently amended to state that consensus by all members is required to approve all significant
business decisions.
Is this a joint arrangement?
Select one option and click Submit.
Yes
No
Question
3
A contract between two parties specifies the terms and conditions relating to the manufacturing
and the distribution activities and how these activities will be run. However, one party has the
ability to direct the activities of certain entities (Asian entities) and the other party has the ability
to direct the activities in other entities (European entities). Does joint control between the two
partie ist?
Select one option and click Confirm.
Yes
No
Question
4
What differentiates an interest in a joint arrangement from an investment in an associate?
Select one or more options and click Submit.
The size of the ownershi
The existence of a contractual arrangement to share control
The number of interested parties in the joint arrangement
The requirement for unanimous consent about the relevant activities of the joint
arrangement
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