Risk Profiles (Or Probabilities) from the Various Stages Within a Product

Risk profiles (or probabilities) from the various stages within a product planning process like the Stage-Gate^TM process allows us to determine:

A) What to put on our profit and loss statements.
B) How many new ideas we need at the beginning of product development to ensure that we have at least one successful product ready for launch.
C) Which stages need the most stringent safety standards.
D) All of the above