Accounting · Investments in Associates

According to corporate accounting and reporting standards, which of the following combinations correctly identifies the associate companies of Zuckal Co based on the information provided below? Group 1 Options: 1. Acquisition of 10% of Artles Co. Zuckal Co has no representation on the board. All decisions are made at board level. 2. Acquisition of 40% of Bandoka Co. Due to an agreement with other shareholders, Zuckal Co effectively holds 52% of the voting rights. 3. Acquisition of 50% of Castur Co. Zuckal Co has appointed two of the five board members. Group 2 Options: 1. Acquisition of 15% of Furnitt Co. Zuckal Co can appoint one of Furnitt Co's five board members. No party can appoint more than two. 2. Acquisition of 21% of Dunnatonn Co. The other 79% of Dunnatonn Co is owned by Yentee Co, a company with no links to Zuckal Co. 3. Acquisition of 70% of Eahnn Co. Zuckal Co has been able to direct the operating activities of Eahnn Co for many years.