Yumi Holding Company acquires 48% of the voting rights of an investee and the remaining voting rights are held by several shareholders. In order to determine whether Yumi has power over the investee, Yumi consider the following:

Select one:

a. the more voting rights an investor holds, the more likely the investor is to have existing rights that give it the current ability to direct the relevant activities

b. whether the individual remaining shareholder holds significant percentage of the voting rights and whether the shareholders has any arrangements to consult any of each other shareholders or make collective decisions

c. whether the investees returns to Yumi is variable

d. right to restrict a borrower from undertaking activities that could significantly change the credit risk of the borrower to the detriment of the lender