In which of the following scenarios has the proper amount of detail been provided in the disclosures regarding collateral arrangements?

A. Winter Wool Supplies discloses an evaluation stating that its lender's investment is protected.
B. CHP Industries substitutes disclosures for its legal agreements concerning collaterals.
C. Debbie's Dinners includes some assets obtainable for pledging in regards to its collateral arrangements.
D. High Snow Supplies includes a list of assets that are pledged as collateral for loans in its note disclosures.