Where is the net pension liability shown in a Comprehensive Annual Financial Report for employees of governmental type activities? Multiple Choice The Statement of Fiduciary Net Position. The government-wide Statement of Net Position. Both of the above. Neither of the above.

B. The government wide statement of net position

Explanation:

The government wide statement of net position is a statement showing the financial position of governmental entity and its discretely presented component units. It shows the government balance or left over after all financial obligations and other liabilities are met. Its difference between government assets plus resource outflows and liabilities indicating how much money the government has at that point. The net pension liabilities is part of the liabilities indicated in the government wide statement of net position.