Which of the Following Statements Is Untrue Under AASB 128 $\quad$

Which of the following statements is untrue under AASB 128:

A) Share of profits received from an associate need not be dissected into:
$\quad$ 1) those profits for which a corresponding incoming cash flow exists/will exit and
$\quad$ 2) those profits for which any corresponding incoming cash flow is uncertain or unknown.
B) Share of profits received from an associate must be dissected into:
$\quad$ 1) those profits for which a corresponding incoming cash flow exists/will exit and
$\quad$ 2) those profits for which any corresponding incoming cash flow is uncertain or unknown.
C) Dividend received from associates always reduce the associate's investment account
D) There is no requirement that an associate will distribute cash dividends to the investor that are the equivalent of a share of associate's profit recorded by the investor.