Each of the Following Must Be Disclosed in the Financial

Each of the following must be disclosed in the financial statements, except:

A) The total amounts of long-term debt maturing in each of the next five years.
B) The company's debt ratio and interest coverage ratio for the current year.
C) Provisions, when a reasonable possibility exists that a material loss has been incurred.
D) The fair value of noncurrent liabilities when this value is significantly different from the amount shown in the statement of financial position.