I need help answering the following questions:

Accounting and Disclosure for Pensions and Post Retirement Benefits - your SEC 10-K company

Explain what you learn about the disclosures of your SEC 10-K company relating to Pensions and Post Retirement Benefits.

Your comments should relate to the income statement as well as to the balance sheet treatment and disclosure in the notes to the financial statements.

Additionally consider the concept of risk and the competitive advantage of positions taken.

Here is the link to Nike's SEC10k report:

https://www.sec.gov/Archives/edgar/data/320187/000032018716000336/nke-5312016x10k.htm