According to the Corporations Act, a company is required to include which of the following financial statements in its annual financial report?

I. Statement of profit or loss and other comprehensive income II. Statement of financial income III. Statement of financial position IV. Statement of changes in equity V. Statement of cash flows

A. I, III, IV and V only

B. I, II, III and V only

C. I, II, III and IV only

D.II, III, IV and V only