Are these entities related parties?
Entity A holds shares of entities B and C:
| A | ||
| B | C |
Version (a): B and C are both joint ventures of A.
Version (b): B is a joint venture of A and C is an associate of A.
Version (c): B and C are both associates of A.
Required
Assess whether C is a related party in B”s financial statements and whether B is a related party in C”s financial statements.
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