(8 marks Question 5 The following table shows factors to be considered when determining whether a parent-subsidiary relationship exists. Factor B C Description Significant influence Control Non-controlling interest Greater than 50% of the equity shares being held by an investor 100% of the equity shares being held by an investor Greater than 50% of the preference shares being held by an investor 50% of all shares and all debt being held by an investor G H Greater than 50% of preference shares and debt being held by an investor Which of the above factors A to H illustrate the existence of a parent-subsidiary relationship? Give explanation. [8 marks]