Which of the following statements about a group of enterprises is correct?

A	A group comprises a large number of entities which may or may not be legally separate
B	The reasons for combining two enterprises may result in economies of scale and scope and may reduce competition and risk
C	A group has to be formed when an enterprise operates in several countries under several different laws
D	A group is formed when two or more enterprises need to improve their financial and non-financial performances via a better integration of different activities carried out by them
E	None of the above is correct