... for restatements. Thissaid, the involvement of the third party does not free the company from all futureliabilities, because this third party is obliged to do its best rather than to guaranteethe ... number of partnersover another company, this company is accounted for using the proportionateconsolidation method. The key factors determining joint control are: (i) a limitednumber of partners ... least 20% of the votingrights. Significant influence may be reflected by participation on the executive andsupervisory bodies, participation in strategic decisions, the existence of major inter-company...