When Deciding Whether or Not Control Exists Over One Entity

Multiple Choice

When deciding whether or not control exists over one entity by another entity:

A) the controlling entity must have exercised its power to control;
B) it is sufficient that the controlling entity has the capacity to control;
C) the controlling entity must be actively involved in governing the operations of the other entity;
D) it is necessary that the controlling entity has exerted its control over the financing policies of the other entity.