All of the Following Are Requirements for Disclosures Related to Financial

All of the following are requirements for disclosures related to financial instruments except

A) disclosing the fair value and related carrying value of the instruments.
B) distinguishing between financial instruments held or issued for purposes other than trading.
C) combining or netting the fair value of separate financial instruments.
D) displaying as a separate classification of other comprehensive income the net gain/loss on derivative instruments designated in cash flow hedges.