Which entries are correct in accordance with the manner prescribed in the revised Schedule III to the Companies Act, 2013-

(A) The shareholders' funds are sub-classified as Share Capital, Reserves and Surplus & Money received against Share Warrants.
(B) Reserves and Surplus include Revaluation Reserve.
(C) Both tangible and intangible assets are current assets.
(D) Deferred tax assets/liabilities are always non-current.

Choose the correct answer from the options given below:

(A), (B) and (D) only

The correct answer is Option (2) → (A), (B) and (D) only