Soda Water Inc., which trades publicly on the TSX Venture Exchange, holds equity interests in several companies. These holdings are as follows:

Big Bottle Corp. 35% held by Soda Water Inc.

Nurture Beverages 78% held by Soda Water Inc.

How will Soda Water Inc. report Big Bottle Corp.s assets and liabilities on the group balance sheet?

- Include its share of equity.

- Include all assets and liabilities.

- As an investment, at fair value.

- Include all assets and liabilities and split out the minority interest.