What must be included in the financial statement if the debtor lacks an interest in the real property?

The correct choice refers to the necessity of identifying who actually holds an interest in the real property when the debtor does not. In financial statements, particularly in the context of debt and asset disclosures, it is crucial to provide clarity on ownership and interests to give a complete picture of the debtor's financial situation.

When a debtor lacks an interest in a property, understanding who does hold that interest becomes vital for creditors or any parties assessing the debtor's financial standing. This helps to clarify any potential liabilities or claims that might affect the debtor's financial obligations and overall situation.

While other options might also seem relevant in financial contexts, they do not directly address the specific need to identify the actual holder of the property interest when the debtor does not possess one. Details about market value, lists of related debts, or historical sales data may provide additional context, but they do not fulfill the critical requirement to identify the owner of the interest in the real property in the absence of the debtor's ownership.