Identify whether the other enterprises (B, C, D) are subsidiaries of A in the following...

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Accounting

Identify whether the other enterprises (B, C, D) are subsidiaries of A in the following circumstances:
1. A owns 35% of voting rights of B, and also has power to appoint/remove 3 out of the 7 directors of B.
2. A owns 60% of the ordinary shares of B, which owns 60% of the ordinary shares of C, which owns 60% of the voting rights in D partnership.

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