Answer:
The correct answer is D) Neither A nor B above.
Step-by-step explanation:
The participation of public entities of this type generates a different treatment with respect to investments, since they must be recognized at their fair value according to their nature, and they must also be affected each time they undergo any modification. These accounting items are part of the asset, so it is a right that must be shown in the statement of financial position. For this reason, none of the options described correspond to the correct handling of this information.