In the Case Where Financial Statements of Parent Entity or the Ultimate

question 16

Multiple Choice

In the case where financial statements of parent entity or the ultimate controlling entity are not made publicly available, the reporting entity must disclose:

• A) the name of the entity's largest shareholder;
• B) the name of the next most senior parent entity whose financial statements are publicly available;
• C) the reason of why the parent entity does not make its financial statements publicly available;
• D) the level of share ownership of the next most senior parent entity.