Which Method Is Used for Reporting Current Investments in the Financial

Which method is used for reporting current investments in the financial statements?

A) Current investments (gross - at cost)
3,500
Less provision for potential loss
-200
Current investments (net)
3,300
B) Gross value
Provisions
Net value
Current investments
3,500
200
3,300
C) Current investments (net of provision for potential loss: 200)
3,300
D) All of these.