Final answer:
General risk contingencies typically do not need to be disclosed in financial statements as they are non-specific and cannot be accurately quantified. Other specific matters such as commitments, loss contingencies, and liabilities to related parties do require disclosure.
Step-by-step explanation:
Among the options provided, general risk contingencies generally do not require disclosure in financial statements. Financial reporting frameworks, like the International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP), require companies to provide information that is relevant and provides a true and fair view of their financial position. General risk contingencies are considered too non-specific and unpredictable to be quantified accurately. In contrast, commitments, loss contingencies, and liabilities to related parties are specific and can significantly influence the decision-making of users of financial statements, which makes their disclosure necessary.