Q1. A own > 50% voting rights of B, and has the right to appoint three out of four board members of B. Most decisions that significantly affect B’s returns require consensus from all board members....

Q1. A own > 50% voting rights of B, and has the right to appoint three out of four board members of B. Most decisions that significantly affect B’s returns require consensus from all board members. Does A have control over B (non-VIE) per IFRS vs. US GAAP?

Q2. A own < 50%="" voting="" rights="" of="" b,="" but="" has="" the="" right="" to="" appoint="" four="" out="" of="" seven="" board="" members="" of="" b.="" one="" of="" these="" four="" board="" members="" rarely="" attends="" board="" meetings.="" most="" decisions="" that="" significantly="" affect="" b’s="" returns="" require="" majority="" votes="" of="" board="" members.="" does="" a="" have="" control="" over="" b="" (non-vie)="" per="" ifrs="" vs.="" us="">

Q3: Do you favor effective control or legal control?