请问关于这个条款的问题还有哪些点需要关注

问题如下：

Azarov directs Boulder to review the details of Maglav’s defined benefit (DB) pension plan. The plan is overfunded and has assets under management of $25 million.

Azarov states that the pension plan is subject to the Employee Retirement Income Security Act of 1974 (ERISA) and follows generally accepted accounting principles, including Accounting Standards Codification (ASC)715, Compensation—Retirement Benefits.

Based on Azarov’s statement concerning ERISA and ASC 715, which of the following statements is correct?

选项：

A.

Maglav is not allowed to terminate the plan.

B.

Maglav can exclude the plan’s service costs from net income.

C.

Maglav’s plan must appear as an asset on Maglav’s balance sheet.

解释：

C is correct. ASC 715, Compensation—Retirement Benefits requires that an overfunded (underfunded) plan appear as an asset (liability) on the balance sheet of the corporate sponsor. Maglav’s plan is overfunded, so it appears as an asset on Maglav’s balance sheet.