When Translating a Subsidiary's Accounts to the Parent's Reporting Currency

When translating a subsidiary's accounts to the parent's reporting currency, which of the following transactions or adjustments affect its exposure to translation gains and losses?

A) Refinancing existing notes payable by issuing more notes payable
B) Recording amortization expense on intangible assets
C) Borrowing money to invest in plant and equipment
D) Paying cash to invest in equity securities