Which of the following does not indicate an investor company’s ability to significantly influence an investee? Material intra-entity transactions. The investor owns 30 percent of the investee but...

Which of the following does not indicate an investor company’s ability to significantly influence an investee?

1. Material intra-entity transactions.


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


3. Interchange of personnel.


4. Technological dependency.