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 BRANCH TO SUBSIDIARY'? Context: GLEIF classifier for corporate actions involving the transfer of all of the assets and liabilities of an International Branch to the new subsidiary entity in exchange for the transfer of securities representing the capital of the subsidiary entity receiving the transfer

A. interest payment
B. mandatory corporate action
C. credit event
D. market action

Answer: mandatory corporate action