Select the correct statements from the following.

A. Preference Share Capital is a part of Share Capital.

B. Preferences Share Capital is a part of Non-Current Liability.

C. Preferences Share Capital is a Current Liability

D. Preference Share holders do not have voting right.

E. Preference Share Capita; is repaid before the payment of Equity share holders in case of winding up of the company.

Choose the correct answer from the options given below :

A, D and E only

The correct answer is option 3- A, D and E only.

A. Preference Share Capital is a part of Share Capital. - This statement is CORRECT. Preference share capital is a type of share capital raised by a company, just like equity share capital.

B. Preferences Share Capital is a part of Non-Current Liability. - This statement is INCORRECT. Preference share capital is considered part of the company's equity, not a liability.

C. Preferences Share Capital is a Current Liability. - This statement is also INCORRECT. As mentioned above, preference share capital is part of equity, not a current liability.

D. Preference Share holders do not have voting right. -  This statement is CORRECT. Equity shareholders have voting rights not preference shareholders.

E. Preference Share Capital is repaid before the payment of Equity share holders in case of winding up of the company. - This statement is CORRECT. In the event of company liquidation, preference shareholders have a prior claim on the company's assets compared to equity shareholders. They are paid their capital amount before any distribution to equity shareholders.