When the Functional Currency Is Being Determined for a Foreign

When the functional currency is being determined for a foreign operation (i.e. a subsidiary, branch, associate or joint venture, of a parent entity) , in addition to the primary and secondary indicators, all of the following factors should be considered in this determination EXCEPT

A) Whether the foreign operation's activities are relatively autonomous of those of the parent entity or whether they are carried out as an extension thereof.
B) The currency in which funds from financing activities are generated.
C) Whether transactions with the parent entity are a high or a low proportion of the foreign operation's activities.
D) Whether cash flows from the foreign operation's activities directly affect the cash flows of the parent entity and whether they are readily available for remittance to it.