Sarah Ltd has owned 100% of the ordinary share capital of Ulysses Ltd and Wally Ltd for many years. Ulysses Ltd operates in a country in Central Africa. In June 20X9, civil war broke out in this country. Essential services have been severely disrupted, and it has been impossible to communicate with local personnel for several months. The situation is unlikely to be resolved in the near future. Wally Ltd is an insurance company. The rest of the group extracts and processes mineral ores. In accordance with IFRS 10 'Consolidated Financial Statements' which of these companies must be consolidated by Sarah Ltd on 31 December 20X9? Question 9Select one: a. Neither Ulysses Ltd nor Wally Ltd b. Wally Ltd only c. Ulysses Ltd only d. Both Ulysses Ltd and Wally Ltd