With regards to the concept of control, power over an investee:

A) means the ability to significantly influence the investee.
B) is related to relevant activities of the investee.
C) arises from potential rights.
D) means directing the investee.

Relevant Activities

Actions or decisions that significantly affect an entity's returns, influencing financial performance and outcomes.

Potential Rights

Rights that currently do not exist but may be obtained in the future, providing the holder with the ability to influence control or decision-making.