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The required disclosures for a defined benefit plan include:
Biome
A large ecological area on the Earth's surface, with flora and fauna adapting to its environment, such as deserts, forests, and tundras.
Climate
The average weather conditions in a particular region over a long period, characterized by temperature, precipitation, and other factors.
Topography
The arrangement of the natural and artificial physical features of an area, including its elevations, valleys, and bodies of water.
Atmosphere
The layer of gases that surrounds the Earth, crucial for life as it provides oxygen, absorbs ultraviolet solar radiation, and moderates temperature.
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