Under AASB 16/IFRS 16 Leases, lessees are required to disclose which of the following?

I. Interest expense on lease liabilities

II. Income from subleasing right-of-use assets

III. Gains or losses arising from sale and leaseback transaction

IV. Expenses relating to short-term leases

Select one:

A.

I, III and IV only

B.

I, II, III and IV

C.

I, II and III only

D.

II, III and IV only