${?}_{{?}_{{?}_{?}}is(are)\text{n}\text{o}\text{t}\text{a}\text{d}\text{e}\text{t}\text{e}\text{r}\text{m}\text{i}\text{n}\text{a}\text{n}\text{t}of\text{t}\text{r}\text{a}\text{n}\text{s}\text{l}\text{a}\text{t}\text{i}\text{o}\text{n}\text{e}\text{x}\text{p}\text{o}\text{s}\text{u}\text{r}\text{e}\text{.}}$

$a.$

The accounting methods used

$b.$

The $MNC\text{'}s$ degree $of$ foreign involvement

$c.$

The local $(domestic)$ earnings $of$ the $MNC$

$d.$

The locations $of$ foreign subsidiaries