Where a non-controlling interest exists in a subsidiary, AASB 12 /IFRS 12 Disclosure of Interests in Other Parties requires parent entities to disclose which of the following for each such subsidiary?

I Summarised financial information about each subsidiary.

II The proportion of ownership interests held by non-controlling interests.

III If the subsidiary is not wholly owned, the names of all other members.

IV The country of incorporation of subsidiaries.

Select one:

I, II and IV only

I, II, III and IV

I and IV only

II, III and IV only