Which of the following are CORRECT regarding Pension Trust Funds? (Select all that apply) BA Realized gains are credited to an account called Additions- Realized Gains from Security Transactions. B. Pension trust funds report investments at fair value. C. Pension trust funds use the economic resources measurement focus and the accrual basis of accounting. D. Liabilities for benefits and refunds are reported only when due and payable in accordance with the terms of the plan. E The activity reported in a Pension Trust Fund is included with business-type activities in the government-wide financial statements. @F. Pension trust funds do not report any long-term liabilities. G. Net position is presented as Held in Trust for Pension Benefits H. Pension trust funds must present a statement of cash flows. The operations of pension trust fund for local governments are usually controlled by pension plan document or agreement and local and state laws. Pension trust funds never report capital assets or deprecation expense.