Question $21(1$ point$)$

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Circle Inc. owns $75\%$ of Square Inc. and $30\%$ of Triangle Inc. The remaining $25\%$ of Square Inc. is owned $10\%$ by Rectangle Inc. and $15\%$ by Oval Inc.$$

Under IFRS, which of the following parties is a related party to Square?

Question $21$ options:

a$)$

The CEO of Triangle

b$)$

Triangle

c$)$

Rectangle

d$)$

Oval