Which of the Following Items Does Not Give Rise to a Reclassification

Multiple Choice

Which of the following items does not give rise to a reclassification adjustment from components of other comprehensive income to profit and loss?

A) Disposal of a foreign operation;
B) De-recognition of revalued assets;
C) Sale of a foreign subsidiary;
D) De-recognition of available-for sale financial assets;
E) Cash flow hedge forecast transaction that affects profit or loss.