The Following Are Cash Flow Transactions for Greenfell PlC Which of the Following Combinations Includes All the Non-Cash Investing

The following are cash flow transactions for Greenfell PlC: $\begin{array}{|l|l|}\hline \text { I } & \text { Depreciation and amortisation } \\\hline \text { II } & \text { Impairment loss } \\\hline \text { III } & \text { Issue of bonus shares } \\\hline \text { IV } & \text { Conversion of debt to equity } \\\hline V & \text { Purchase of property plant and equipment } \\\hline V I & \text { Dividend reinvestment }\\\hline\end{array}$ Which of the following combinations includes all the non-cash investing and financing transactions of Greenfell Plc that are required to be disclosed in the notes to the accounts as per IAS 7 Statement of Cash Flows?

A) I and II
B) I, II and VI
C) III, IV and V
D) III, IV and VI