Where a Bank Has Approved a Loan but the Borrower

Where a bank has approved a loan but the borrower has not yet drawn it down,the usual practice in the financial statements of the bank is to:

A) include the undrawn amount as a liability in the Balance Sheet
B) include the undrawn amount as a contingent liability in the financial statements
C) make no specific disclosure of the details of this type of item
D) disclose the amount expected to be drawn down in the following twelve months