"On Dec 31, 2019 , 60% of the Amman Company assets are held in Euros Currency. During January/2020 the Exchange rate for the Euros dramatically declined by 80 % of its value . the financial statements authorized to issue on march 31, 2020. The treatment of the decline in Exchange rate for the Euros is:"

a- "Don't Adjust the financial statements, but disclose the details in note"

b- Ignore it

c- Adjust the financial statements

d- Adjust the financial statements and disclose the details in note