The following table shows factors to be considered when determining whether a parentsubsidiary relationship exists. Factor Description A Significant influence B Control C Non-controlling interest D Greater than 50% of the equity shares being held by an investor E 100% of the equity shares being held by an investor F Greater than 50% of the preference shares being held by an investor G 50% of all shares and all debt being held by an investor 5 H Greater than 50% of preference shares and debt being held by an investor Which of the above factors A to H illustrate the existence of a parentsubsidiary relationship? Give explanation. [