Before an audience will take the time to read or listen to a message,they have to be interested in the subject matter.

In the case where financial statements of parent entity or the ultimate controlling entity are not made publicly available, the reporting entity must disclose:

A) the name of the entity's largest shareholder.
B) the level of share ownership of the next most senior parent entity.
C) the name of the next most senior parent entity whose financial statements are publicly available.
D) the reason of why the parent entity does not make its financial statements publicly available.