Task: Inferred Instance Class Reasoning (ontology: Business_Finance/Financial_Industry_Business_Ontology)

After reasoning over the ontology, which class is one valid inferred class for the instance 'TRANSFORMATION SUBSIDIARY TO BRANCH'? Context: GLEIF classifier for corporate actions involving the transfer of all of the assets and liabilities of a subsidiary to an International Branch entity in exchange for the transfer of securities representing the capital of the International Branch entity receiving the transfer

A. principal payment
B. obligation-specific credit event
C. value assessment
D. mandatory corporate action

Answer: mandatory corporate action