When we use current rate method, the adjustment at the end of the process is

A) On balance sheet as an asset or liability

B) On income statement as a gain or loss

C) On balance sheet as Other Comprehensive Income (OCI)

D) On statement of cash flows, specifically in the "investing activities" section

E) Only reported in the notes to the financial statement

A) A

B) B

C) C

D) D

E) E

F) A component of cash flows from financing activities in the consolidated statement of cash flows.