The components of equity generally recognised by companies in a statement of financial position are:

(I) Provisions.

(II) Debentures.

(III) Share capital.

(IV) Other reserves.

(V) Retained earnings.

Select one:

(I), (II) and (III) only

(I), (III), (IV) and (V) only

(II), (III) and (V) only

(III), (IV) and (V) only