For a Defined Contribution Plan to Satisfy the Reporting Requirements

For a defined contribution plan to satisfy the reporting requirements of AAS 25 it must provide:

A) a statement of financial position, an operating statement and accompanying notes.
B) a statement of financial position, an operating statement and a statement of cash flows.
C) a statement of net assets, a statement of changes in net assets and accompanying notes.
D) a statement of financial position, an operating statement and accompanying notes or a statement of net assets, a statement of changes in net assets and accompanying notes.