Adjustments Made for the Purpose of Calculating the Incremental Adjustment

Adjustments made for the purpose of calculating the incremental adjustment to the share of profit of an associate are:

A) recognised in the books of the investor;
B) recognised in the books of the investee;
C) notional adjustments and not included in the books of the investee;
D) relate to realised transactions and so are recognised directly by the investee.