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:

I II III IV
-representation on the board of directors Yes Yes Yes Yes
-participation in decisions about dividends No Yes Yes Yes
-interchange of managerial personnel No No No Yes
-ability to control the investee's operating policies No Yes No No

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