Add the people and entities in your structure, connect them the way they actually relate — ownership, control, KMP, family, benefit plans — pick the reporting entity, and get every related party flagged with its IAS 24 paragraph.
1 · Add people & entities
| Name | Type |
|---|
2 · Connect them
Relatedness is decided by the relationship type on each link, not the % alone. Use Shareholder for a plain equity stake — the test then applies these working assumptions: 50/50 between two holders → joint control · >50% → control · 20–50% → significant influence · <20% → informational only, no automatic relation. If you already know the actual basis (e.g. a shareholders' agreement), pick Controls / Jointly Controls / Has Significant Influence directly instead.
| Relationship |
|---|
3 · Pick the reporting entity & test
This test is a practical aid based on the relationships you input — it does not replace professional judgement on control, significant influence, or substance-over-form assessments required by IAS 24.