What does the fiscal year variant control?

What does the fiscal year variant control? (Choose two)
A. The number of special periods available in addition to the normal periods
B. The number of periods (up to 52 posting periods and special periods)
C. The open periods (a period interval for closing and another one for day-to-day business)
D. The number of periods (up to 16 posting periods including special periods)

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