The Notes to the Financial Statements Would Be LEAST Likely

The notes to the financial statements would be LEAST likely to be used for which of the following purposes?

A) to explain the method of accounting that was used in the preparation of the financial statements
B) to show how the value of assets listed in the financial statements were arrived at
C) to disclose the financial implications of any off balance sheet transactions
D) to provide information regarding the context in which these financial numbers were generated