A U$.$S$.$ parent owns a subsidiary in the U$.$K$.$ The subsidiary invests in equity securities for cash. The investment is categorized as having no significant influence. How does this transaction affect the subsidiary's exposure to remeasurement or translation gains or losses?

Select one:

a$.$ Both remeasurement and translation exposures change

b$.$ Translation exposure changes

c$.$ Remeasurement exposure changes

d$.$ Neither remeasurement nor translation exposure changes