Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

Shareholders’ equity reported on the balance sheet is most likely to differ from the market value of shareholders’ equity because:
Option A:historical cost basis is used for all assets and liabilities.
Option B:some factors that affect the generation of future cash flows are excluded.
Option C:shareholders’ equity reported on the balance sheet is updated continuously.

Answer: B