IAS 7/AASB 107 Requires Which of the Following Items to Be

IAS 7/AASB 107 requires which of the following items to be disclosed in the note to the statement of cash flows?
I. Details of cash flows from the acquisition and disposal of subsidiaries.
II. A reconciliation of net cash from operating activities with profit after income tax.
III. A reconciliation of cash and cash equivalents with the items reported in the balance sheet.

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