To qualify for a pooling of interests, which of the following criteria does not need to be met?

A. The acquiring corporation issues only common stock, with rights identical to its old outstanding voting stock, in exchange for substantially all of the other companys voting stock.

B. The acquired firms stockholders do not maintain an ownership position in the surviving firm.

C. The combined entity does not intend to dispose of a significant portion of the assets of the combined companies within two years.

D. The combination is effected in a single transaction.