The following are items appearing on the Equities and Liabilities side of the Balance Sheet:A. Deferred tax Assets (Net)B. Reserve and SurplusC. Deferred tax Liabilities (Net)D. Long term borrowingsE. Long term loans and AdvancesChoose the correct answer from the options given below:

Let's classify each given item according to Schedule III of the Companies Act, 2013:\begin{itemize}\item \textbf{A. Deferred tax Assets (Net)}: Appears on the \textbf{Assets} side under Non-Current Assets.\item \textbf{B. Reserve and Surplus}: Appears on the \textbf{Equities and Liabilities} side under Shareholders' Funds.\item \textbf{C. Deferred tax Liabilities (Net)}: Appears on the \textbf{Equities and Liabilities} side under Non-Current Liabilities.\item \textbf{D. Long term borrowings}: Appears on the \textbf{Equities and Liabilities} side under Non-Current Liabilities.\item \textbf{E. Long term loans and Advances}: Appears on the \textbf{Assets} side under Non-Current Assets.\end{itemize}Thus, items B, C, and D are found exclusively on the Equities and Liabilities side.