2 In 2020, Pixma and Robux established an entity, Meena Bhd to develop, manufacture and market herbal and cosmetic products. Pixma and Robux own 40% and 60% of the voting rights of Meena Bhd, respectively. The shareholders' agreement between Pixma and Robux specifies that Pixma is responsible for developing the product. That responsibility includes having the unilateral ability to make all decisions relating to the development of the product. On the other hand, Robux has the unilateral ability to make all decisions about the manufacturing and marketing of the product. Robux believes that it controls Meena Bhd due to its majority voting rights in Meena Bhd. However, Pixma disagrees with Robux on the basis that ownership is not the only criteria considered in determining control. Required: Advise Pixma and Robux as to how control is determined in the above situation in accordance with MFRS 10 Consolidated Financial Statements. (10 marks)