What is true of the following statement about persons acting in concert?

A、 The group of people acting in concert are all cooperating through a forced offer.
B、 The ultimate goal of persons acting in concert is to work together to actively gain or consolidate control of the issuer.
C、 People acting in concert must have a formal cooperation agreement.
D、 The Takeovers Code calculates the voting rights of persons acting in concert on a person by person basis