10%是属于financial asset，怎么能选C呢？

问题如下：

Zimt, AG is a consumer products manufacturer headquartered in Austria. It complies with IFRS. In 2017, Zimt held a 10 percent passive stake in Oxbow Limited. In December 2017, Zimt announced that it would be increasing its ownership to 50 percent effective 1 January 2018.

Franz Gelblum, an analyst following both Zimt and Oxbow, is curious how the increased stake will affect Zimt’s consolidated financial statements. Based on Gelblum’s estimates, and holding the size of Zimt’s ownership stake in Oxbow constant, Zimt’s net income in 2018 will most likely be:

选项：

A.

highest if Zimt is deemed to have control of Oxbow.

B.

highest if Zimt is deemed to have significant influence over Oxbow.

C.

independent of the accounting method used for the investment in Oxbow.

解释：

Net income is not affected by the accounting method used to account for active investments in other companies. “One-line consolidation” and consolidation result in the same impact on net income; it is the disclosure that differs.