Answer:
D.Operations overview
Explanation:
Footnotes to the financial statements consist of a summary of significant accounting policies used by the entity and other explanatory notes.
The entity is required to disclose all the accounting policies in notes to the financial statements including valuation method adopted by the entity for the purpose of calculating inventory, all the potential legal liabilities which can influence the decisions that users make on the basis of financial information about an entity.Also the entity has to disclose explanations in it's notes which include Schedule of Maturing debt.
Based on the above discussion the answer is D.Operations overview
