Under IFRS 12, an entity is required to disclose significant judgments and assumptions related to its assessment of its involvement with other entities. The disclosure requirements pertain to situations where the entity determines that it:

C. It controls another entity even though it holds less than half of the voting rights of the other entity.

Hence, the determination that would not result in such disclosures under IFRS 12 is:

B. It has significant influence when it holds 20% or more of the voting rights of another entity.

Options A and C involve judgments and assumptions around control and agency relationships, which are subject to disclosure under IFRS 12. Option D involves a judgment about control in the presence of more than half of the voting rights, which also requires disclosure.