Which method, current or temporal (translation versus remeasurement), or neither, are the following statements describing?

a.	A translation adjustment can affect consolidated net income
b.	Intangible assets are translated at the historical exchange rate at the date of acquisition.
c.	A translation adjustment is created by the change in the relative value of a subsidiary's net assets caused by exchange rate fluctuations.
d.	A translation adjustment is created by the change in the relative value of a subsidiary's monetary assets and monetary liabilities caused by exchange rate fluctuations.