The options provided do not align with the information given in the reference materials, but based on general accounting principles, the following is not a required disclosure for an entity's subsidiaries that have non-controlling interests that are material to the reporting entity:

The name of the non-controlling interest holders

This specific detail, the names of the non-controlling interest holders, is typically not disclosed for privacy and legal reasons, and therefore is not a standard requirement in most jurisdictions. However, entities are generally required to disclose summarized financial information about the subsidiary, its principal place of business, and the profit or loss allocated to non-controlling interests during the reporting period.