In determining the existence of 'significant influence',and considering voting power,consideration must be given to:

Question

Quizplus · Accepted Answer

In order to determine whether there is significant influence, all three factors mentioned in D must be considered: 
1) The voting power directly related to the equity interests; 
2) The distribution of the balance of the voting power; and 
3) Excluding voting power that applies only in contingent circumstances. Ignoring any of these factors could result in an incomplete evaluation.

In Determining the Existence of 'Significant Influence',and Considering Voting Power,consideration