Which of the following statements is incorrect in relation to disclosure of balances for property, plant and equipment?

a. A summary of movements in the revaluation surplus is required to be disclosed.

b. The gross carrying amounts of the assets at both the beginning and the end of the financial period must be disclosed.

c. The gross carrying amounts of the assets at both the beginning and the end of the financial period must be disclosed.

d. Information on assets carried at revalued amounts must be disclosed on an individual asset basis.