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Choose the option that best corrects the grammatical or logical error in the underlined fragment.

The regulatory body's unanimous decree stipulated that the conglomerate was to disclose its offshore assets fully, and also for it to establish a dedicated compliance department without delay.

A. (No change)
B. be disclosing its offshore assets fully, and also for it to establish a dedicated compliance department without delay
C. disclose its offshore assets fully, and establish a dedicated compliance department without delay
D. was disclosing its offshore assets fully, and that it establish a dedicated compliance department without delay

1. Identification of Error: Subjunctive Mood and Parallelism Error.
2. Grammatical Rule: The subjunctive mood requires the base form of the verb (e.g., 'disclose') in 'that' clauses following verbs of demand, recommendation, or stipulation. Additionally, elements in a compound structure must maintain grammatical parallelism.
3. Option Elimination:
A. Incorrect — "was to disclose" is not the correct subjunctive form, and "for it to establish" breaks parallelism with the preceding verb phrase.
B. Incorrect — "be disclosing" is not the standard subjunctive base form for this context, and parallelism is still violated.
C. Correct — "disclose" correctly employs the subjunctive mood, and "and establish" maintains perfect parallelism with "disclose".
D. Incorrect — "was disclosing" is an incorrect tense/mood, despite the second part attempting parallelism with a subjunctive clause.