According to IFRS, Other Comprehensive Income contains the following information EXCEPT:

A. Earnings attributed to owners of the Parent entity and Non-controlling Interests

B. Extraordinary items are presented separately

C. Minimum line items for the presentation of comprehensive income statements (income, financial costs, tax expenses, comprehensive income, etc.)

D. Income includes revenue and other gains

E. Changes in assets or liabilities that do not affect earnings in the current period

Please choose and explain the right answer.