[单选题]
Which of the following is not a disclosure requirement related to risks and uncertainties under U.S. GAAP?
A .Disclosure of concentrations when it is reasonably possible that a concentration could cause a severe impact in the near term.
B .Disclosure of significant estimates when it is probable that the estimate will change in the near term, even if the effect of the change will be immaterial.
C .Disclosure of the use of estimates in the preparation of the financial statements.
D .Disclosure of an entity's major products or services and its principle markets.
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