According to AAS 25,superannuation Plans Must Provide a Statement of Financial

According to AAS 25,superannuation plans must provide a statement of financial position,an operating statement and a statement of cash flows in which of the following situations?

A) In the case of a defined contribution fund; if it has had an actuarial assessment of the accrued benefits owed to members in the current period it must provide these reports.
B) In the case of a defined benefit plan; the trustees may choose to provide these statements if they have had an actuarial review of the accrued benefits at balance date.
C) In the case of a defined contribution fund these reports are required if the plan is a reporting entity.
D) In the case of a defined benefit plan; the trustees may choose to provide these statements if they have had an actuarial review of the accrued benefits at balance date and in the case of a defined contribution fund these reports are required if the plan is a reporting entity.