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26.12 Which of the following statements is/are incorrect?
1 A Co owns 25% of the ordinary share capital of B Co, which means that B Co is an associate of A Co.
2 C Co can apoint 4 out of 6 directors to the board of D Co, which means that C Co has control over D Co.
3 E Co has the power to govem the financial and operating policies of F Co, which means that F Co is an associate of E Co.
4 G Co owns 19% of the share capital of H Co, but by agreement with the majority shareholder, has control over the financial and operating policies of H Co, so H Co is an associate of G Co.
A 1 and 2 only
B 1,2and3only
C 3 and 4 only
D 4 only
答案：C
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