According to Oracle documentation3, when you need to set up a calendar for the year Apr-XX to Mar-YY where YY is the following year, and you would like the periods to be named according to the year they fall in, you should choose Fiscal Year as the format. A Fiscal Year format enables you to define periods based on fiscal years that span two calendar years. Therefore, option A is correct. Option B is incorrect because a Calendar Year format defines periods based on calendar years that start on January 1st and end on December
31st. Option C is incorrect because a Period format defines periods based on any number of days or weeks.
Option D is incorrect because a Year format defines periods based on calendar years that start on any month other than January and end on any month other than December.

Smart View and Financial Reporting Studio are two reporting tools that allow you to create and include charts such as bar graphs in your financial statements. Smart View is a multidimensional pivot analysis tool that enables you to interactively analyze your balances and define reports using a familiar spreadsheet environment. You can also insert charts and graphs to visualize your data. Financial Reporting Studio is a tool that lets you design and format financial reports using data from the Oracle General Ledger balances cube.
You can also add charts and graphs to enhance your reports and display data trends. References:
Overview of Financial Reporting Center, Oracle Cloud Applications Financials 23B, https://docs.oracle.com
/en/cloud/saas/financials/23b/faiah/overview-of-financial-reporting-center.html Using Smart View with Oracle Financials Cloud, Oracle Cloud Applications Financials 23B, https://docs.
oracle.com/en/cloud/saas/financials/23b/fasvf/using-smart-view-with-oracle-financials-cloud.html Creating Financial Reports, Oracle Cloud Applications Financials 23B, https://docs.oracle.com/en/cloud/saas
/financials/23b/farug/creating-financial-reports.html