Which of the Following Is Not Given in the Text

Which of the following is not given in the text as a reasons for allocating FCT reserve proportionately between parent entity owners and non-controlling interest (NCI) :

A) translation involves a data adjustment preceding the consolidation process that involves the owners equity of the foreign operation, and should therefore be allocated to both MI and parent entity
B) to do so is consistent with the concept of control underlying the consolidation process.
C) it is more neutral and consistent with the entity view of the consolidation process
D) that the analogy with consolidation difference is not persuasive