A Non-Controlling Interest Is Entitled to a Share of Which

A non-controlling interest is entitled to a share of which of the following items?
I Equity of the group entity at acquisition date
II Current period profit or loss of the subsidiary entity
III Changes in equity of the subsidiary since acquisition date and the beginning of the financial period
IV Equity of the subsidiary at acquisition date

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