Assess and identify the parent/acquirer that will direct the relevant activities of the investee for each of the following situations given below:

(a) 9% Shareholder 1 Garfield Flora Berhad Berhad Shareholder 2 6% 35% Thousands of None individually other holds more than 1% shareholders Additional information: None of the shareholders has any arrangement to consult each other or to make collective decisions. (4 marks) (b) Shareholder A 10% Shareholder B 10% Shareholder C 10% Shareholder D 10% Shareholder E 10% Yummy Berhad Qarla Berhad 30% Shareholder F 10% Shareholder G 10% Additional information: Five of the other shareholders consistently did not attend shareholders' meetings in the past. None of the shareholders has any contractual arrangement to consult each other or to make collective decisions. (4 marks)