Which of the Following Is Covered in IAS 26

Which of the following is covered in IAS 26?
I. Underfunded defined benefit plans
II. Health plans
III. Overfunded defined benefit plans
IV. Individual financial reports
V. Early Retirement plans

A) None of the above
B) All of the above
C) I, II, III, IV
D) I, II, III, V
E) I, III, IV, V
F) I, II III
G) I, IV
H) I, III
I. III
J. I