According to IFRS 10 Consolidated Financial Statements, Which of the Following

Multiple Choice

According to IFRS 10 Consolidated Financial Statements, which of the following factors indicate the existence of control?
I. Possessing existing rights that give the current ability to direct the relevant activities.
II. Shared power in the governance of financial and operating policies of another entity so as to obtain benefits.
III. The power to govern the operating policies of an entity so as to obtain benefits.
IV. Ownership of more than 50% of the voting power in the subsidiary.

A) I, II and III only;
B) I and IV only;
C) II and IV only;
D) IV only.