Which statement is correct about subsidiaries? a) An arrangement that gives rise to a financial asset for one entity and a financial liability or equity Instrument for another entity. Ob) An arrangement where one party has the power to participate in the financial and operating policy decisions of another entity. Oc) An arrangement where one entity governs the financial and operating policies about another entity. A contractual arrangement whereby two or more parties share control over an economic activity and all strategic decisions requires unanimous consent by all parties. d)