Which Statement Is Not Correct

Which statement is not correct?

A) If an enterprise has a pension plan with a defined benefit liability and another plan with a defined benefit asset,the two amounts would be shown net in the balance sheet.
B) If an enterprise has a pension plan with a defined benefit liability and another plan with a defined benefit asset,the two amounts would be shown separately in the balance sheet.
C) Two plans that both have net liability positions can be combined.
D) Two plans that both have net asset positions can be combined.