A defined benefit superannuation plan is required to provide additional disclosures in the actuarial report most recently prepared for the plan.These disclosures include:

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The defined benefit superannuation plan is required to disclose the actuary's opinion on the financial condition of the plan, which is provided in the actuarial report. This is critical information for plan participants, as it helps them understand the solvency and sustainability of their retirement savings. The other options, such as the trustee's opinion of the actuary's qualification or the fees paid to the actuary, are important but not as critical as the financial condition of the plan.

A Defined Benefit Superannuation Plan Is Required to Provide Additional