Which of the following are true statements about the calculation of cumulative gain/loss translation adjustments under the current method? a. The cumulative gain/loss translation adjustment is calculated by subtracting translated expenses from translated revenues b. The cumulative gain/loss translation adjustment is calculated as the change in the translated value of shareholders' equity during the period. c. The cumulative gain/loss translation adjustment is calculated as the change in the translated value of net assets during the period d. Cumulate translation adjustments are included in NI e. None of the above