?

Kline Bank has large amounts of notes receivable from companies
with high debt-to-equity ratios as a result of buyout transactions.
Kline is contemplating the following disclosures for the
notes receivable in its year-end financial statements:

I. Information about shared activity, region, or economic
characteristic.

II. A brief description of collateral supporting these financial
instruments.

Which of the above disclosures are required under GAAP?