‌Why is the garbage collector highly respected in the Miguel Street?‌

A．Petre Co has decided to sell its investment in Alpha Co as it is loss-making; the directors believe its exclusion from consolidation would assist users in predicting the group's future profits
B．Beta Co is a bank and its activity is so different from the engineering activities of the rest of the group that it would be meaningless to consolidate it
C．Delta Co is located in a country where local accounting standards are compulsory and these are not compatible with IFRS used by the rest of the group
D．Gamma Co is located in a country where a military coup has taken piace and Petre Co has lost control of the investment for the foreseeable future

A．≥7.0
B．≥11.1
C．≥7.8
D．≥6.7