如图

问题如下：

Topmaker’s influence on Rainer’s business activities can be best described as:

选项：

A.significant. B.controlling. C.shared control.

解释：

A is correct.

Topmaker’s representation on the Rainer board of directors and participation in Rainer’s policymaking process indicate significant influence. Significant influence is generally assumed when the percentage of ownership interest is between 20% and 50%. Topmaker’s representation on the board of directors and participation in the policymaking process, however, demonstrate significant influence despite its 15% equity interest.

考点：Categorization of Investments

解析：Topmaker在Rainer公司董事会有代表，而且能够参与到Rainer公司的经营决策中，说明Topmaker公司对Rainer公司有重大影响。虽然重大影响的典型持股比例是20%-50%，但是当持股比例和影响程度不一致时，以影响程度为准。