Equity method is used when a voting stock ownership is between $20\%$ to $50\%$ andpracticing significant influence on company's decision makings. A combination mightprovide cost advantages.

A$)$ Voting ownership is more than $50\%$

B$)$ Voting ownership is more than $10\%$

C$)$ control on company's decision makings

D$)$ Opposition by investee