In Which of the Following Ways Can a 'Reserve' Be $\quad$

Multiple Choice

In which of the following ways can a 'reserve' be established in the balance sheet?
I. $\quad$ By a decision of management to transfer an amount from retained profits
II. $\quad$ By agreement in a debt contract
III. $\quad$ By the provision of an accounting standard

A) I only
B) I and III only
C) II and III only
D) I, II and III