Which of the Following Statements Is Incorrect

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

A) unless the information has already been provided as part of the reportable segment information;
B) unless the information is not available and the cost to develop it would be excessive;
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.