Superannuation-Specific Disclosures Include Which of the Following

Superannuation-specific disclosures include which of the following?

A) disaggregated information when it is necessary to explain the risks and benefit arrangements relating to different categories of members
B) the main features of specific contractual or statutory arrangements in place between a superannuation entity and any relevant employer-sponsor(s)
C) qualitative and quantitative information that provides a basis for understanding the amount, timing and uncertainty of future cash flows relating to insurance liabilities and assets
D) all of the above