Which of the Following Statement)are True in Accordance with AASB

Which of the following statement) are true in accordance with AASB 133?

A) If a bonus or rights issue is made at the prevailing market price of the shares, then there is no bonus element in the issue.
B) An entity is required to disclose earnings per share even though a loss has been made for the period.
C) All reporting entities are required disclose earnings per share and diluted earnings per share in the notes to the accounts.
D) An entity is required to disclose earnings per share in the statement of financial position.
E) In-the-money options are antidilutive.