Where the financial statements of a subsidiary are prepared at a date differing from that of the parent, the group must disclose: a. the date used by the subsidiary. b. both the date used by the subsidiary as well as the reason for the subsidiary using a C. different date. the reason for the parent using a different date. d. the reason for the subsidiary using a different date. According to AASB 10/IFRS 10 Consolidated Financial Statements, all parent entities are required to present consolidated statements unless which of the following conditions apply to them? I. The parent is a wholly owned subsidiary. II. The parent's debt or equity securities are traded in a public market. III. The parent is a partly owned subsidiary and its other owners do not object to the non-presentation of consolidated financial statements. IV. The parent is not in the process of applying to issue any securities in a public market. a. I, II, III and IV. b. I, II and III only. C. I and III only. d. I, III and IV only