Which of the Following Statements Is Incorrect in Regards to Non-Controlling

Which of the following statements is incorrect in regards to non-controlling interests in subsidiaries?

A) A non-controlling interest is defined as equity in a subsidiary not attributable, directly or indirectly, to a parent.
B) Under the entity concept, if subsidiaries are partly owned by the parent entity, both the parent entity and the non-controlling interests will have an ownership interest in the subsidiary's profits, dividend payments, and share capital and reserves.
C) Under the entity concept, non-controlling interests will be shown as a liability.
D) Under the proprietary concept, non-controlling interests will be shown as a liability.
E) None of the given answers.