[单选题]
During the last three years Harvert had held 400,000 ordinary shares in Jamee. The issued share capital of Jamee is USD500,000 in shares of 50 cents each. The finance director of Harvert is a director of Jamee.How should the investment in Jamee be treated in the consolidated financial statements of Harvert ?
A .As a non-current asset investment
B .As a current asset investment
C .As an associated undertaking
D .As a subsidiary
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