As Prescribed in IFRS 10,which of the Following Statements Is

As prescribed in IFRS 10,which of the following statements is incorrect with regards to non-controlling interests in subsidiaries?

A) Non-controlling interests are presented in the consolidated statement of financial position within equity, separately from the equity of the owners of the parent.
B) Profit or loss and each component of other comprehensive income are attributed to the owners of the parent and to the non-controlling interests.
C) Total comprehensive income is attributed to the owners of the parent and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance.
D) All of the given statement are correct.