10. According to IFRS 10 Consolidated Financial Statements, which of the following factors indicate the existence of control? 1. 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 have significant influence over the operating policies of an entity so as to obtain benefits. IV. Ownership of more than 50% of the voting rights in the subsidiary. b I, II and III only I and IV only II and IV only IV only d