Which of the Following Is Not Typically Included in the Financial

Which of the following is not typically included in the financial statements for defined contribution plans?

A) A description of the investment policies
B) A description of actuarial present values of promised retirement benefits by vested and non-vested participants.
C) A statement reporting the financial position of the plan, the increases and decreases to plan assets including significant transactions, and investment performance.
D) A description of significant activities since the last report was issued.