For Each Class of Provision, an Entity Is Required Under

For each class of provision, an entity is required under IAS 37 Provisions, Contingent Liabilities and Contingent Assets, to disclose the following information:
I The carrying amount at the beginning and end of the period.
II Amounts incurred and charged against the provision during the period.
III Comparative information.
IV Unused amounts reversed during the period.
V Additional provisions made during the period.

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