d. Immaterial transactions between the investor and the investee
Immaterial transactions between the investor and the investee do not typically constitute evidence of significant influence. Significant influence is usually evidenced by more substantial factors such as interchange of managerial personnel, participation in policy making processes (including dividend decisions), or representation on the board of directors or equivalent governing body of the investee.
Significant influence is usually evidenced in one of the following ways, except....
a.
Interchange of managerial personnel
b.
Participation in policy making processes, including dividend decisions
c.
Representations on the board of directors or equivalent governing body of the investee
d.
Immaterial transactions between the investor and the investee
1 answer