Under the Corporations Act a 'Disclosing Entity' Must Prepare a Half-Yearly

Multiple Choice

Under the Corporations Act a 'disclosing entity' must prepare a half-yearly financial report in addition to an annual report. How many of these are 'disclosing entities'?
A company listed on the stock exchange
A borrowing corporation
A company raising funds through a prospectus

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