Which of the following statements about pension plan disclosures istrue?

A.

The footnote must disclose assumptions used for discount rates and expected return on assets on an weighted average basis.

B.

The footnote must provide information about the amortized net actuarial gain or loss.

C.

The difference between the projected benefit obligation and the plan assets at fair value represents the unfunded status of the plan reported on the balance sheet.

D.

Nonpublic entities must separately disclose the components of net pension benefit cost.