Correct option is C
The correct statements are:
(B) Flows are defined over a period of time - correct, as flows (like income or expenditure) occur over time.
(D) Stocks are defined at a particular point of time - correct, as stocks (like wealth or inventory) are measured at a specific time.
(E) GVA at factor costs + Indirect Taxes – Subsidies = GVA at market prices - correct, this is the formula for calculating Gross Value Added at market prices.