The wording of some of your choices makes it hard to answer. A and C are requirements as stated. D is indirectly handled by the comments made by the company on trends that are occurring in the industry that the company is operating in. If a construction company notes that there is a recession in housing for example, then that is an implied risk. You don't exactly know what steps are being taken to insure that the company can survive, but the SEC requirements demand that such trends or business conditions be mentioned in the annual report to stockholders.
I don't think any company can guarantee what future dividends may occur. Management can decide at some future date to use part or all of the dividend to buy another company or modernize plants or they are hit by increased labor costs.
B is the answer.
