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Which of the following statements about the control criterion of AASB 10 Consolidated Financial Statements is INCORRECT? a. control may exist even where the ownership interest is less than 50%. b. control means the investor's power over another entity so as to obtain returns from its involvement. C. control arises when an investor gains protective rights over the investee. d. control may be passive or actively exercised. e. an investor can have control over an investee even if other entities have existing rights that give them the current ability to participate in the investee's relevant activities