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In Determining the Existence of Power, Together with Size of the Investor's

question 9

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In determining the existence of power, together with size of the investor's voting interest, the following factors need to be examined in relation to the holders of the other shares in the investee:


Definitions:

Subsidies

Financial assistance granted by the government to individuals, organizations, or industries to support business activities and encourage economic growth.

Special Taxes

Levies imposed on specific goods, services, or activities, often with the intention of discouraging usage or generating revenue for targeted purposes, distinct from broad-based taxes like income tax.

Tariff

A tax imposed by a government on imports or exports of goods and services.

Import Quota

A government-imposed limit on the amount or value of goods that can be imported into a country over a specified period of time, usually to protect domestic industries.

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