What are all the main categories under which intercompany loans may be presented in the records of a parent MNC and its subsidiaries:

A) Loans by an MNC to one of its subsidiaries which is payable on demand

B) Fixed term loan made by an MNC to one of its subsidiaries

C) Loans by MNC to subsidiary with no stated date for repayment

D) Loans between fellow subsidiaries of an MNC authorized by the MNC

1.

None of the listed options

2.

B and C Only

3.

A and D Only

4.

B,C and D Only

5.

A, B, C and D