| Which of the following must be disclosed in the financial statements of a quoted (listed) company, if material?       (1) Total spent on research and development.(2) An analysis of operating profit into continuing and discontinuing activities.
 (3) Profit or loss on the disposal of a discontinuing operation.
 (4) Authorised share capital.
 (5) Finance costs.
 
 A     2, 3 and 4 only
 B     1, 2, 3 and 5 only
 C     1 and 5 only
 D     All five items
 D |