Whether recognized or unrecognized in an entity's financial statements, disclosure of the fair values of the entity's financial instruments is required when

A$.$ It is feasible to estimate those values and aggregated fair values are material to the entity.

B$.$ Individual fair values are material to the entity or any of the instruments are accounted for as derivatives.

C$.$ Aggregated fair values are material to the entity and credit risk has been appropriately hedged.

D$.$ The entity maintains accurate cost records and aggregated fair values are material to the entity.