The disclosure requirements under IAS 33, Earnings per Share, include providing information related to both basic and diluted earnings per share. According to the International Accounting Standard, the following are examples of disclosures typically needed:

A. The largest number of ordinary shares that could be issued upon the conversion or exercise of dilutive instruments, such as convertible bonds or stock options, should be disclosed. This reflects the maximum dilutive impact on the number of shares outstanding.

B. A description of potential ordinary share transactions that could affect the calculation of diluted earnings per share, including the terms and conditions of these transactions.

C. The weighted average number of ordinary shares outstanding for the purpose of calculating basic earnings per share, which reflects the average number of shares outstanding during the reporting period.

D. An explanation of the effects of any dilutive instruments, like convertible debt or equity instruments, on the calculation of diluted earnings per share, including the likelihood of their exercise or conversion.

Therefore, the correct answer would be a combination of options B and D.