ExplanationChoice A is correct. The summary of significant accounting policies is typically the first note providedafter the financial statements and will include components such as: measurement bases, accountingprinciples and methods, criteria, and policies such as basis of consolidation, depreciation methods,revenue recognition, etc.Choice B is incorrect. Concentration of credit risk relating to financial instruments will be described in aspecific note related to financial instruments.Choice C is incorrect. Plant asset composition will be described in a specific note related to property,plant, and equipment.Choice D is incorrect. Pension plan assets and vested benefits will be described in a specific noterelated to pensions.