这道题不理解

问题如下：

Which of the following statements about materiality is least likely correct?

Statement 1: Materiality is defined by both size and fit.

Statement 2: One rule of thumb for size is that large actions are those that are greater than 25% of an issuer’s enterprise value

Statement 3: Fit refers to the alignment between the action and an analyst’s expectations for the issuer

选项：

A.

Statement 1

B.

Statement 2

C.

Statement 3

解释：

B is correct.

One rule of thumb for size is that large actions are those that are greater than 10% of an issuer’s enterprise value (e.g., for an acquisition, consideration in excess of 10% of the acquirer’s pre-announcement enterprise value).