Which of the following are considered to be common information needs of users?

a. Information about the institution’s transactions, its economic resources and claims against the institution or on specific economic resources, its operations and other financial data assisting to assess the overall financial performance and position of the institution.

b. Information that can assist in evaluating the institution’s compliance with Shariah principles and rules in all financial and other dealings, through reflecting on the nature of similar transactions, other events, or conditions by virtue of their recording and reporting.

c. Information that can assist the user in assessing the risks inherent or associated with the institution, its financial position, or its operations and as to how the institution approaches to manage such risks.

d. All these options are correct.