Other-Than-Temporary Impairments in the Value of Equity Securities Classified as Available-For-Sale

Other-than-temporary impairments in the value of equity securities classified as available-for-sale should be made

A) on the individual security level.
B) in the aggregate for each type of security (i.e. ,common or preferred) .
C) either on the individual security level or in the aggregate.
D) in none of these approaches.