According to U.S. GAAP, the assets and lia
题型：单项选择题
问题：
According to U.S. GAAP, the assets and liabilities of a financial subsidiary do NOT have to be consolidated when the parent company owns:
A．
| A. 50% or less of the subsidiary. |
B．
| B. less than 50% of the subsidiary. |
C．
| C. less than 55% of the subsidiary. |
