LLC

Which of the following statements about limited liability companies’ accounting is/are correct?
1. A revaluation surplus arises when a non-current asset is sold at a profit
2. The authorised share capital of a company is the maximum nominal value of shares and loan notes the company may issue.
3. IAS 10 Events After the Reporting Period requires all non-adjusting events to be disclosed in the notes to the financial statements.
A) 1 and 2
B) 2 only
C) 3 only
D) None of the statements are correct
The correct answer is C. But as i remember from Bpp study book only material non-adjusting events to be disclosed in notes, not all non-adjusting events.
In addition Redeemable preference share is treated as non-current lone note. So redeemable preference share is part of share capital or it’s lone note and it’s shown In Sofp capital section or non-current liability section? Thanks in advance