When Deciding on the Broad Accounting Treatment for Investments in the Shares

When deciding on the broad accounting treatment for investments in the shares of other companies that are held as non-current assets,the holdings are normally classified into which of the following broad groups?

A) Stock exchange listed holdings, family company holdings
B) Liquid holdings, non-liquid holdings
C) Small holdings, holdings that give significant influence, holdings that give control
D) Small holdings, large holdings