Which of the following is correct in the context of Schedule III of the Companies Act 2013?

A reserve specifically represented by earmarked investments shall be termed as “Fund”.

Significant additions/modifications regarding disclosure of reserve and surplus as per Schedule III of the Companies Act 2013 re as follows:
a) A reserve specifically represented by earmarked investments shall be termed as “Fund”.
b) ‘Debit’ balance of statement of profit and loss shall be shown as a negative figure under ‘Surplus’ head.
c) The balance of “Reserve and Surplus” after adjusting negative balance of Surplus, if any, shall be shown under “Reserve and Surplus” read even if the resulting figure is ‘negative’.
d) Share options outstanding account has been recognised as a separate item under ‘Reserve and Surplus’. ICAI’s Guidance Note on Accounting for Employee share based payments requires a credit balance in the ‘Stock option outstanding Account’ to be disclosed in balance sheet under separate heading’ between share capital and reserves and surplus as a part of shareholders fund.