The correct answer is: d. A statement about currency fluctuations and the currency risk. Explanation: A client's statement should typically include relevant information that affects their investment, including risks associated with currency fluctuations, especially if the client holds assets in different currencies. This helps clients understand the potential impact of currency risk on their investments. While statements about interest rates, inflation, and non-cash components of corporate actions may be relevant, they are not as universally applicable to all clients compared to the importance of understanding currency risk, particularly in a globalized investment environment