Considering the facts related to capital structure, which among them forms the part of owner’s funds?
(A) Equity Share Capital
(B) Preferences Share Capital
(C) Debentures
(D) Reserves and Surplus
(E) Public deposits
Choose the correct answer from the options given below:

Correct option is B

Part of owner's funds in capital structure:
(A) Equity Share Capital
(B) Preferences Share Capital
(D) Reserves and Surplus
Debentures and Public Deposits are part of Borrowed Funds.