Which of the following is not an objective of the Topic $326$ disclosures to help financial statement users?

a$.$

Understand changes in the estimate of expected credit losses that have taken place during the period.

b$.$

Understand the credit risk inherent in an entity's portfolio of financial assets and how management monitors the portfolio's credit quality.

c$.$

Understand management's estimate of expected credit losses.

d$.$

Understand qualitative information on how those internal risk ratings relate to the likelihood of loss.