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    Special Purpose Entity

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    Under IFRS, a sponsoring company must consolidate a special purpose entity (SPE):

    a) when the company is the primary beneficiary of SPE
    b) only if the company has a > 50% interest in theSPE
    c) if the company controls the SPE
    d) when the company has voting rights that are disproportionate to its economic interest

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    A company should consolidate an SPV or SPE if:
    (i) it is ...

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    The expert examines special purpose entity.