问题详情

Germanehasanumberofrelationshipswithothercompanies.
InwhichofthefollowingrelationshipsisGermanenecessarilytheparentcompany？
(i)Follhas50,000non-votingand100,000votingequitysharesinissuewitheachsharereceivingthesamedividend.GermaneownsallofFoll’snon-votingsharesand40,000ofitsvotingshares
(ii)Kipphas1millionequitysharesinissueofwhichGermaneowns40%.Germanealsoowns$800,000outof$1million8%convertibleloannotesissuedbyKipp.Theseloannotesmaybeconvertedonthebasisof40equitysharesforeach$100ofloannote,ortheymayberedeemedincashattheoptionoftheholder
(iii)Germaneowns49%oftheequitysharesinPollyand52%ofitsnon-redeemablepreferenceshares.Asaresultoftheseinvestments,GermanereceivesvariablereturnsfromPollyandhastheabilitytoaffectthesereturnsthroughitspoweroverPolly
A.(i)only
B.(i)and(ii)only
C.(ii)and(iii)only
D.Allthree

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