A Defined Contribution Scheme

A defined contribution scheme:

A) Moves any actuarial and investment risk from the employer to the employee.
B) Requires the contribution made by an employer to be recognised as an expense.
C) Will only create a liability for the employer to the extent that any agreed contribution remains unpaid at the end of the financial year.
D) Requires employers to measure their obligations on an undiscounted basis, unless they are not wholly due within the 12 months after the period in which the employee rendered their services.
E) All of the given answers.