On the Fund Financial Statements, Unrealized Gains on Derivative Investments

On the fund financial statements, unrealized gains on derivative investments held as hedges are reported

A) on the proprietary funds operating statement and fiduciary funds operating statement.
B) on the proprietary funds statement of net position only.
C) on the governmental funds and proprietary funds statement of net position.
D) on the proprietary funds and fiduciary funds statement of net position.