Which of the Following Statements Is Incorrect? AASB 8/IFRS 8

Which of the following statements is incorrect? AASB 8/IFRS 8 requires external revenue by product to be disclosed on an entity wide basis by all entities to which AASB 8/IFRS 8 applies:

A) unless the information is not available and the cost to develop it would be excessive.
B) unless the information has already been provided as part of the reportable segment information.
C) and must be calculated based on the financial information used to produce the entity's financial statements.
D) unless providing such information would be considered to damage the entity's competitive advantage.