When the subsidiary's functional currency is similar to the parent's functional currency: a. Unrealized translation gains/losses should be accumulated as a separate component of the parent's equity according to the current rate method. b. Unrealized translation gains/losses should be accumulated as a separate component of the parent's equity according to the temporal method. c. Unrealized translation gains/losses should be reported in the parent's income statement according to the current rate method d. Unrealized translation gains/losses should be reported in the parent's income statement according to the temporal method e, none of the above OOO OO