On what basis may a subsidiary be excluded from consolidation?

A、Theactivitiesofthesubsidiaryaredissimilartotheactivitiesoftherestofthegroup.;
B、Thesubsidiarywasacquiredwiththeintentionofresellingitafterashortperiodoftime.;
C、Thesubsidiaryisbasedinacountrywithstrictexchangecontrolswhichmakeitdifficultforittotransferfundstotheparent.;
D、Thereisnobasisonwhichasubsidiarymaybeexcludedfromconsolidation.