问题：Which 3 of the following options are key elements of the IAS 28 definition of an associate.
A. It is not a trade investment.
B. It is not a joint venture.
C. There is significant influence by the investor.
D. Presumed to have a significant influence if the investor holds more than 20% of the voting rights of the company.
E. It is an incorporated entity.
答案：The correct answers are: There is significant influence by the investor; Presumed to have a significant influence if the investor holds more than 20% of the voting rights of the company; It is not a joint venture.
An investor is presumed to have a significant influence over an associate if it holds 20% or more of the voting rights of the company.
IAS 28 specifically states that an associate is not a joint venture or subsidiary. It is taken as given that it is not just a trade investment. IAS 28 states that an associate can be an unincorporated entity, such as a partnership.
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