21 Which of the following items must be disclosed in a company’s published financial statements?

A、1 Authorised share capital

B、2 Movements in reserves

C、3 Finance costs

D、4 Movements in non-current assets

E、A 1, 2 and 3 only

F、B 1, 2 and 4 only

G、C 2, 3 and 4 only

H、D All four items