_____ for Public HCOs, Which of the Following Items Is Reported

Multiple Choice

_____ For public HCOs, which of the following items is reported separately in the statement of changes in fund balances, rather than in the statement of operations?

A) Contributions of unrestricted cash.
B) Change in unrealized gains and losses on available-for-sale securities.
C) Equity transfers to an entity that controls the HCO.
D) Extraordinary items.
E) None of the above.