Empresa Gama and Empresa Sigma have investments in common shares. Investment of Gama gave him the ability to exert significant influence, but not that of Sigma. Suppose conditions changed for both companies in 2021. Now, Gama does not it has the capacity to exert significant influence, while Sigma does. Which one of the two companies will have to retroactively adjust the balance of the investment? a. Spectrum b. Sigma c. Both d. None