Amiruddin is an employee who intends to invest his money by buying shares in the capital market. Because of his concern for employee welfare, before investing Amiruddin requires information about the amount of "remuneration for directors and employees" presented in the company's financial statements. Amiruddin may obtain this information from the following report:

A. Financial Position Report

B. Comprehensive Income Statement

C. Cash Flow Statement

D. Capital Change Report

E. Answers A and B

Please choose and explain the right answer.