Bumi Corporation Purchased an Investment in the Ordinary Shares of Another

Bumi Corporation purchased an investment in the ordinary shares of another corporation for Rp250,000,000 in 2009.The shares are actively traded on the Indonesian Stock Exchange.The fair value of the investment at December 31, 2011 is Rp266,000,000.If the company follows the fair value principle, the investment will be reported in the 2011 financial statement at

A) Rp250,000,000 on the statement of financial position.
B) Rp266,000,000 on the statement of financial position.
C) Rp250,000,000 on the retained earnings statement.
D) Rp265,000,000 on the retained earnings statement.