According to IFRS 12, Parent Entities Are Required to Disclose

Multiple Choice

According to IFRS 12, parent entities are required to disclose: I. Summarised financial information about each subsidiary.
II) A list of significant investments in subsidiaries.
III) If the subsidiary is not wholly owned, the names of all other members.
IV) The country of incorporation of subsidiaries.

A) I, II and IV only;
B) II, III and IV only;
C) I and IV only;
D) I, II, III and IV.