Which of the following statements describes how an entity must disclose the carrying values of passive investments under IFRS? A The carrying values of investments at amortized cost, FVPL, and FVOCI must be separately presented on the Statement of Financial Position. B The carrying values of investments at amortized cost, FVPL, and FVOCI must be separately presented on the SFP or in the notes. C The carrying values of investments at amortized cost, FVPL, and FVOCI must be presented as a total in the Statement of Financial Position or in the notes. D The carrying values of investments at amortized cost, FVPL, and FVOCI must be presented as a total on the Statement of Financial Position