The Following Are Regarded as Factors Indicating the Existence of Significant

The following are regarded as factors indicating the existence of significant influence over another entity: $\begin{array}{|l|c|c|c|c|}\hline & \text { I } & \text { II } & \text { III } & \text { TV } \\\hline \text { interchange of managerial personnel } & \text { Yes } & \text { Yes } & \text { No } & \text { Yes } \\\hline \text { participation in decisions about dividends } & \text { No } & \text { Yes } & \text { Yes } & \text { Yes } \\\hline \text { representation on the board of directors } & \text { No } & \text { Yes } & \text { Yes } & \text { Yes } \\\hline \text { ability to control the investee's operating policies } & \text { No } & \text { No } & \text { No } & \text { Yes } \\\hline\end{array}$

A) I.
B) II.
C) III.
D) IV.