In a Business Combination Involving Two Companies,when Can a Company

In a Business Combination involving two companies,when can a company ALWAYS be deemed to be the acquirer?

A) The company is significantly larger than the other.
B) The company holds more than 50% of the voting shares of the combined entity.
C) The company has a larger Board of Directors
D) A company can be deemed to be the acquirer only when it holds 50% of the voting shares of the combined entity AND has a larger Board of Directors than the other company.