You are given with the shareholdings details of the following persons in SK Ltd.: A is holding 10% of equity shares as on the Balance Sheet date. B is holding 10% of preference shares as on the Balance Sheet date. C held

You are given with the shareholdings details of the following persons in SK Ltd.: A is holding 10% of equity shares as on the Balance Sheet date. B is holding 10% of preference shares as on the Balance Sheet date. C held 20% of equity shares till 25 th of March of the respective Balance Sheet year. D held 25% of equity shares during some period in the five years immediately preceding the current year Balance Sheet date. Which from the above can be included in the schedule of shareholders forming part of Financial Statements of the year to be prepared for disclosure requirements as per Schedule III of the Companies Act, 2013?