$7.$ Management is also required to disclose any $\_\_\_\_\_\_\_\_,$ which are transactions or arrangements that can have a material impact on the firms future performance yet to do not appear on the $\_\_\_\_\_\_\_\_.$

A$)$ earnings per share; income statement

B$)$ investment decision; statement of cash flows

C$)$ financing decision; statement of cash flows

D$)$ off$-$balance sheet transactions; balance sheet