Which of the following statements is true?

(A) The company shall not convert its existing equity share capital with voting rights into equity share capital carrying differential voting rights and vice versa

(B) The total number of shares allotted with differential rights need not be disclosed in the Board's Report

(C) The holders of the equity shares with differential rights shall not enjoy all other rights such as bonus shares, rights shares etc.

(D) Since the details of all the shareholders are there in the register of members there is no need to contain the relevant particulars of the issue of shares with differential rights