下列情况中，注册会计师为确保其独立性而应回避的事项，不包括( )。

A．两年前曾在委托单位任职

B．在委托单位有经济利益

C．担任委托单位常年会计顾问

D．与委托单位的负责人有近亲关系

An analyst does research about cash flow classification. The initial cash payment for an equity security is considered an investment cash flow. The security is least likely to be classified as:（）

A. held for trading.

B. held to maturity.

C. available for sale.