Firms Sometimes Acquire Bonds or Capital Stock of Other Entities

Firms sometimes acquire bonds or capital stock of other entities for their expected returns (through interest, dividends, and price appreciation) without any intent to exert influence or control over the other entity.Which of the following is/are not true?

A) U.S.GAAP and IFRS presume that the acquisition of any amount of bonds, and the acquisition of less than 50% of the voting stock of another entity implies an inability to exert significant influence or control.
B) Firms may classify such securities as debt securities held to maturity (IFRS uses the term held-to-maturity investments) .
C) Firms may classify such securities as trading securities (IFRS uses the term financial assets at fair value through profit or loss) .
D) Firms may classify such securities as securities available for sale (IFRS uses the term available-for-sale financial assets) .
E) all of the above