Sakho Ltd held the following investments. Select which should be treated as associates. (i) 56% of the preference share capital in Kristoffer Ltd (ii) 19% of the ordinary share capital in Flanagan Ltd, with Sakho appointing two of the five Flanagan directors (iii) 45% of the ordinary share capital of Coutinho Plc, with Sakho appointing four of the six Coutinho directors

A.

(i) and (iii)

B.

(ii) only

C.

(ii) and (iii)

D.

(i) and (ii)