Match the limitations of financial statements with their explanation:
| Column A (Limitations) | Column B (Explanation) | ||
| A | Do not reflect current situation | (i) | Point-in-time view only |
| B | Assets may not realise | (ii) | Based on historical cost |
| C | Aggregate information | (iii) | Summary, lacks detail |
| D | Interim reports | (iv) | May not reflect recoverable value in liquidation |
1
A-(ii), B-(iv), C-(iii), D-(i)
2
A-(iv), B-(ii), C-(i), D-(iii)
3
A-(i), B-(iii), C-(iv), D-(ii)
4
A-(iii), B-(i), C-(ii), D-(iv)