Which of the following statements are true in context of an associate company under Companie Act, 2013?

A. An associate company to another company means a company in which such other company has a significant influence

B. A holding company in relation to another company has been defined under section 2 (46) of the 2013 act as a company of which such other company is a subsidiary company

C. An associate company is a company in which a notable portion of shares is owned by a parent company

D. All of the above

Answer: Option D