A Listing of Terms That Have Been Used to Describe $\quad$

A listing of terms that have been used to describe amounts disclosed in financial statements was compiled by one of the independent directors of Financial Excellence Ltd:
I. $\quad$ profit or loss arising from ordinary activities
II. $\quad$ profit or loss
III. $\quad$ extraordinary items
IV. $\quad$ abnormal items
V. $\quad$ total comprehensive profit
VI. $\quad$ earnings per share
-Under AASB 101, disclosure is required of:

A) II and V
B) I to III and V and VI
C) I, II and V
D) All if I to VI