as of the last day of such plan year: (A) A statement (determined according to the plan’s funding method) of the plan liability, the value of plan assets, the amount by which (if any) the plan liability exceeds the value of plan assets, and the funding percentage of the plan. (B) A schedule of all contributions by the plan sponsor for the plan year that indicates which contributions are taken into account under subparagraph (A). (C) Projections for each of the 60 subsequent plan years of the cash flows associated with the plan liability. (D) A statement of the actuarial assumptions used for the plan year, including the rate of return on investment of plan assets and assumptions as to such other matters as the Secretary may prescribe by regulation. (E) The number of each of the following types of participant: (i) Separated from service and receiving benefits. (ii) Not described in clause (i), separated from service, and entitled to future benefits. (iii) Accruing and receiving benefits. (iv) Not described in clause (iii) and accruing benefits. (F) A statement of the plan’s investment returns (including the rate of return) for the plan year and the 5 preceding plan years. (G) Pursuant to such regulations as the Secretary shall prescribe, an explanation of the plan’s funding policy, and a statement of the degree to which, and manner in which, the plan sponsor expects to eliminate any unfunded plan liability for the plan year and the extent to which the plan sponsor has followed the plan’s funding policy for each of the preceding 5 plan years. (H) A statement of the amount of any pension obligation bonds outstanding. (I) A statement of the current cost of the plan for the plan year determined according to the plan’s funding method. (J) A statement of the plan’s administrative and investment expenses. (2) Supplement to report with prescribed valuation and interest rates (A) In general In the case of an annual report under which— (i) plan assets are not valued at fair market value, (ii) any interest rate used to