Which of the Following Is Closest to IAS 27 Definition

Which of the following is closest to IAS 27 definition of control?

A) A company is deemed to have control over another only when it owns a majority of the voting shares of another company.
B) A company is deemed to have control when it can elect a majority of the Board members of another company.
C) Control is the power of one company to govern the financial and operating policies of an entity so as to obtain the benefits of its activities.
D) Control exists only when a company has the continuing power to determine the operating and financing policies of another company and attempts to exercise such powers.