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Discuss the relationship between Audi Bhd and Jaguar Bhd if Audi Bhd disposed 20% of its...

Discuss the relationship between Audi Bhd and Jaguar Bhd if Audi Bhd disposed 20% of its shares in Jaguar Bhd

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If Audi Bhd disposed 20% of its shares in Jaguar Bhd
2 scenerios
1 If Audi Bhd held more than 51% controlling interest before disposal then now relationship between Audi and Jaguar will be of Parent and associate.
2 If Audi Bhd held more than 21% interest but less than 51% before disposal then now after disposal of the share if Audi holds more than 20% share then relationship will be of associate and parent otherwise just investor and investee relation.
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