Under IAS 7/AASB 107 How Many of These Items Is

Multiple Choice

Under IAS 7/AASB 107 how many of these items is required to be disclosed in a note attached to the statement of cash flows?
A reconciliation of cash and cash equivalents with the items reported in the balance sheet.
A reconciliation of net cash from operating activities with profit after income tax.
Details of cash flows from the acquisition and disposal of subsidiaries.

A) 0
B) 1
C) 2
D) 3