Final answer:
Financial forecasts are not a required supplemental disclosure for the balance sheet. Required disclosures generally include contingencies, accounting policies, and contractual situations, providing a comprehensive view of a company's financial health. Option B is correct.
Step-by-step explanation:
The answer to the question 'Which of the following is not a required supplemental disclosure for the balance sheet?' is financial forecasts. The required supplemental disclosures for a balance sheet typically include contingencies, accounting policies, and contractual situations. These elements help provide a fuller understanding of a company's financial position. Financial forecasts, on the other hand, are forward-looking and are not considered a mandatory part of historical financial statements and thus are not generally included as part of the formal disclosure requirements. They are more commonly found within management discussion and analysis sections or investor presentations rather than alongside the balance sheet itself.