7. A parent has a subsidiary in a foreign country and there is severe restriction 1 of repatriation of dividends from the subsidiary. Can the subsidiary be excluded from being consolidated? (a) Yes, it can be excluded as the subsidiary is not situated in the same country as the parent (b) Yes, as the dividends cannot be repatriated. (c) Yes, if the parent loss control (d) No, as all subsidiarieshave to be consolidated