Which two statements are true regarding the creation of a control budget?

Your customer is implementing budgetary control with encumbrance accounting. Your customer has businesses in Australia, New Zealand, and Singapore with a ledger in each country with a Corporate chart of account instance that has four segments.
Which two statements are true regarding the creation of a control budget? (Choose two.)
A. Control budgets are always absolute to generate encumbrance accounting.
B. A control budget can allow override rules only if the control level is absolute.
C. The control budget structure has all the chart of account segments as budget segments.
D. A control budget is associated to a ledger and creates three control budgets for Australia, New Zealand, and Singapore.
E. A control budget can be associated with a different calendar than accounting calendar.

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