B选项是啥意思？？能否翻译一下

问题如下：

Question Under US GAAP, financial statement disclosures relating to inventory are least likely to include which of the following? Information about the:

选项：

A.reversal of any inventory write-down.

B.amount of inventories pledged as security for liabilities.

C.inventory valuation method used.

解释：

1. Correct. US GAAP does not allow the reversal of inventory write-downs, therefore it would not be a disclosure.

2. Incorrect. This is a required disclosure of both IFRS and US GAAP.

3. Incorrect. This is a required disclosure of both IFRS and US GAAP.

• describe the presentation and disclosures relating to inventories and explain issues that analysts should consider when examining a company’s inventory disclosures and other sources of information