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rohan2345
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:D
In A, B and C the plural pronoun their does not agree with the singular noun bank. In A, requires a bank that it should is ungrammatical, as is be disclosing in choice E.
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In hypothetical situations, the subjunctive mood is used for the verb, which means that they flout the conventional rules of singular and plural forms.

Therefore, here the right form is regulations require that a bank disclose.
The structure should be: require + that + [subject] + simple verb.

Now, we can scan the options for choices that retain this structure. We can eliminate Options A, C, and E.

Between Option B and D -
Option B uses the wrong Pronoun their - Eliminate!
You have D with the right mood, verb form and pronoun. This is the right answer.

Hope this helps!
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