AAS 25 Requires a Defined Benefit Plan to Append to Its

AAS 25 requires a defined benefit plan to append to its financial statements an actuarial report that contains the following information:

A) the effective date of the report.
B) the name and qualifications of the actuary.
C) the relationship of the market value of the net assets to meet accrued benefits of the plan at the date of valuation of the plan's assets.
D) all of the given answers.