The following are independent statements pertaining to long-term liability disclosures:
a. Title of the debt issue with maturity date, interest rate and amount outstanding must be disclosed.
b. The aggregate amount of payments required in the next three years to meet sinking fund provisions must be disclosed.
c. If debt is denominated in a foreign currency, the currency in which the debt is to be repaid must be disclosed.
d. Disclosure is required regarding objectives, policies, and processes for managing risk and capital.
e. Assets pledged as collateral on long-term debt do not need to be disclosed.
f. Fair value of each class of financial liability and the method used to establish fair value must be disclosed.
g. Defaults on principal payments but not interest payments need to be disclosed.
h. Remedial action taken on default payments must be disclosed.
i. Secured liabilities need not be disclosed separately.
j. A company following ASPE must disclose its policy relating to capitalization of borrowing costs and the extent of interest capitalized.

Required:
Indicate whether each item is true or false. If false, briefly explain why.