An Asset May Arise Where a Defined Benefit Plan Has

An asset may arise where a defined benefit plan has been overfunded or in certain cases where actuarial gains are recognised.An entity recognises an asset in such cases because:

A) the entity controls a resource, which is the ability to use the surplus to generate future benefits
B) that control is a result of past events (contributions paid by the entity and service rendered by the employee) ;
C) future economic benefits are available to the entity in the form of a reduction in future contributions or a cash refund, either directly to the entity or indirectly to another plan in deficit.
D) All of the given answers.