Which of the following does not indicate an investor company's ability to significance an investee? A. Technological dependency B. Material intra-entity transactions C. Interchange of personnel D. The...

Which of the following does not indicate an investor company's ability to significance an investee?

      A. Technological dependency

      B. Material intra-entity transactions

       C. Interchange of personnel

       D. The investor owns 30 percent of the investee but another owner holds the remaining 70 percent