The Term 'Associate' as Used in AASB 128 Applies in Which

The term 'associate' as used in AASB 128 applies in which circumstances?

A) To jointly controlled operations.
B) To jointly controlled entities.
C) To jointly controlled operations where the contractual arrangements include profit sharing.
D) To jointly controlled entities where the form of the entity structure is not a trust and there is no profit sharing.
E) None of the given answers.