In the Case of Non-Current Investments in Equity Instruments,one Factor

In the case of non-current investments in equity instruments,one factor to consider in deciding the appropriate accounting treatment is the level of influence the investor can exert over the investee.These levels include:

A) The power to govern decision-making in relation to the financial and operating policies of the investee.
B) The power to participate in the investee's financial and operating policies.
C) A minimal ability to influence the investee's financial and operating policies.
D) The power to govern decision-making in relation to the financial and operating policies of the investee and the power to participate in the investee's financial and operating policies.
E) All of the given answers.