The Basic Earnings Per Share and Diluted Earnings Per Share

The basic earnings per share and diluted earnings per share ratios must be presented in an entity's:

A) statement of financial position even if the amounts are negative.
B) statement of changes in equity even if the amounts are negative.
C) statement of profit or loss and other comprehensive income even if the amounts are negative.
D) statement of profit or loss and other comprehensive income only if the amounts are positive.