Co RS SE visi Question 4 Assuming that control and significant influence are determined based only on the percentage of holding, in which of the following transactions will the entire balance in the foreign currency translation reserve (FCTR) be reclassified to profit or loss? I. Entity W sells 15% of its 90% interest in foreign operation A. II. Entity X sells 10% of its 52% interest in foreign operation B. III. Entity Y sells 10% of its 25% interest in foreign operation C. IV. Entity Z sells 10% of its 15% interest in foreign operation D. O I and II I and III II and III III and IV