Which of these disclosures is not required by IAS 20?

(a) The accounting policy adopted for government grants, including methods of presentation adopted in the financial statements.

(b) Unfulfilled conditions and other contingencies attaching to government assistance.

(c) The names of the government agencies that gave the grants along with the dates of sanction of the grants by these government agencies and the dates when cash was received in case of monetary grants.

(d) The nature and extent of government grants recognized in the financial statements and an indication of other forms of government assistance from which the entity has directly benefited.