If a Short-Term Obligation Is Excluded from Current Liabilities Because

If a short-term obligation is excluded from current liabilities because of refinancing, the footnote to the financial statements describing this event should include all of the following information except

A) a general description of the financing arrangement.
B) the terms of the new obligation incurred or to be incurred.
C) the terms of any equity security issued or to be issued.
D) the number of financing institutions that refused to refinance the debt, if any.