Equity Investments Acquired by a Corporation Which Are Accounted for by Recognizing

Equity investments acquired by a corporation which are accounted for by recognizing unrealized holding gains or losses as other comprehensive income and as a separate component of equity are

A) non-trading where a company has holdings of less than 20%.
B) trading investments where a company has holdings of less than 20%.
C) investments where a company has holdings of between 20% and 50%.
D) investments where a company has holdings of more than 50%.