Which of the following items may appear as current liabilities in a company’s balance sheet?
(1) Minority interests in subsidiaries.
(2) Loan due for repayment within one year.
(3) Taxation.
(4) Preference dividend payable
A (1), (2) and (3)
B (1), (2) and (4)
C (1), (3) and (4)
D (2), (3) and (4)

D

D