Under AASB 121 Which of the Following Is Not Expressly

Under AASB 121 which of the following is not expressly required when translating financial statements:

A) amounts for assets and liabilities in balance sheet are translated using the spot rate at reporting date
B) owner's equity items are all translated at the spot rate at the date of the relevant event
C) the amounts for income (revenues and gains) and expenses are translated at the spot rate on the date of the transaction - average rates can be used if the exchange rate does not fluctuate significantly
D) all resulting exchange differences are recognised as a separate component of equity