Regarding the Presentation and Disclosure of Pension Plans, Which Statement

Regarding the presentation and disclosure of pension plans, which statement is true?

A) Enterprises must disclose the components of pension gains.
B) If the pension expense, OCI, and the defined benefit asset or liability are not separately identified on the face of the financial statements, they must be disclosed in the notes.
C) When a company has more than one defined benefit plan, IFRS usually permits the company to offset pension asset and pension liability amounts.
D) Two plans that both have net liability positions cannot be added together.