Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

Adrienne Yu is an analyst with an international bank. She analyzes Ambleu S.A. (“Ambleu”), a multinational corporation, for a client presentation. Ambleu complies with IFRS, and its presentation currency is the Norvoltian krone (NVK). Ambleu's two subsidiaries, Ngcorp and Cendaró, have different functional currencies: Ngcorp uses the Bindiar franc (FB) and Cendaró uses the Crenland guinea (CRG). Yu first analyzes the following three transactions to assess foreign currency transaction exposure: Transaction 1: Cendaró sells goods to a non-domestic customer that pays in dollars on the purchase date. Transaction 2: Ngcorp obtains a loan in Bindiar francs on 1 June 2016 from a European bank with the Norvoltian krone as its presentation currency. Transaction 3: Ambleu imports inventory from Bindiar under 45-day credit terms, and the payment is to be denominated in Bindiar francs. Yu then reviews Transactions 2 and 3. She determines the method that Ambleu would use to translate Transaction 2 into its 31 December 2016 consolidated financial statements. While analyzing Transaction 3, Yu notes that Ambleu purchased inventory on 1 June 2016 for FB27,000/ton. Ambleu pays for the inventory on 15 July 2016. Exhibit 1 presents selected economic data for Bindiar and Crenland.
| Exhibit 1.Selected Economic Data for B india rand Cren land |
| Date | Spot FB/NV KExchange Rate | B india rInflationRate(%) | Spot CRG/NV KExchange Rate | Cren landInflationRate(%) | Cren landGPI |
| 2015.12.31 |  |  | 5.6780 |  | 100.0 |
| 2016.6.1 | 4.1779 |  |  |  |  |
| 2016.7.15 | 4.1790 |  |  |  |  |
| 2016.12.31 | 4.2374 | 3.1 | 8.6702 | 40.6 | 140.6 |
| Average 2016 | 4.3450 |  |  |  |  |
| 2017.12.31 | 4.3729 | 2.1 | 14.4810 | 62.3 | 228.2 |
| Average 2017 | 4.3618 |  | 11.5823 |  | 186.2 |


Prior to reviewing the 2016 and 2017 consolidated financial statements of Ambleu, Yu meets with her supervisor, who asks Yu the following two questions: Question 1 Would a foreign currency translation loss reduce Ambleu's net sales growth? Question 2 According to IFRS, what disclosures should be included relating to Ambleu's treatment of foreign currency translation for Ngcorp? To complete her assignment, Yu analyzes selected information and notes from Ambleu's 2016 and 2017 consolidated financial statements, presented in Exhibit 2.
| Exhibit 2.Selected Information and Notes from Consolidated Financial Statements ofAmble uS.A.(inN VK millions) |
| Income Statement20172016Balance Sheet20172016 |
| Revenue(1)1，0691，034Cash(3)467425Profit before tax294269Intangibles(4)575570Income tax expense(2)-96-94Netpro ft198175一 |
| Note1：Cendaro'srevenuefor2017isCRG125.23million.Note 2： |
| Reconciliation of Income Tax Expense | 2017(inN VK millions) | 2016(inN VK millions) |
| Income tax at Am bleu's domestic tax rate | 102 | 92 |
| Effect of tax rates on non-domestic jurisdictions | -14 | -9 |
| Unrecognized current year tax losses | 8 | 11 |
| Income tax expense | 96 | 94 |


Note 3: The parent company transferred NVK15 million to Cendaró on 1 January 2016 to purchase a patent from a competitor for CRG85.17 million. Note 4: The 2016 consolidated balance sheet includes Ngcorp's total intangible assets of NVK3 million, which were added to Ngcorp's balance sheet on 15 July 2016.
Yu's determination regarding Transaction 2 should be based on the currency of the:
Option A:loan.
Option B:bank.
Option C:borrower.

Answer: C