In January of 20X2, Entity A sold 10% of its equity share of Entity B, a material wholly-owned entity. In accordance with IFRS 12, which of the following disclosures is Entity A required to provide related to its investment in Entity B?

A. The portion of the gain or loss attributable to measuring the 90% relative to the retained investment at its fair value and the line in profit or loss in which the gain or loss is recognized

B. The accounting policies of Entity B in its standalone financial statements

C. The effects on the equity attributable to owners of the parent of any changes in its ownership interest

D. The profit or loss attributable to the 10% equity share of Entity B that was sold for the last 5 years