Corporate Accounting and Reporting T123 Time left O: An investor may have power over an investee when it has less than 50% of the substantive voting rights in the investee because: other shareholdings are numerous and widely dispersed. II. there is an enforceable shareholder agreement that conveys additional voting rights. Ill. it holds charges over the investee's assets from loan arrangements that are presently exercisable IV. there is an arrangement with another party to share control and the collective shareholding is greater than 50%. O a. 1. only. O b. I and Il. only. Search