Which of the following will normally be included in the ‘Capital and reserves’ section of a company’s statement of financial position (balance sheet)?

(i) Convertible loan stock

(ii) Deferred taxation

(iii) Share premium 

Is it

(a) (i), (ii) and (iii)

(b) (i) and (iii)

(c) None of them

(d) (iii) only