Which statement is false regarding statistical presentations for pension plans?

The issue at hand involves understanding the role and expectations of statistical presentations in the context of pension plans. The correct answer highlights the assertion that standard schedules regarding operating information are not typically included in the statistical presentations for pension plans, which is significant.

Statistical presentations for pension plans focus on relevant data that helps stakeholders assess the financial health and performance of the pension fund. This typically includes metrics related to funding status, investment performance, demographic information about beneficiaries, and other relevant actuarial data. In contrast, operating information, which typically encompasses the operational statistics related to the day-to-day functioning of an organization, does not usually fit within the scope of what is presented in pension plan statistics.

The distinction is crucial because pension plans are specialized financial entities that operate under specific regulatory and accounting frameworks; thus, including operating information could dilute the clarity and focus of the data being provided regarding the pension fund itself. Instead, mandated statistical presentations highlight elements pertinent to the pension's financial sustainability, such as the ratio of assets to liabilities, assumptions behind actuarial projections, and historical funding conformity.

Therefore, recognizing that operating information does not typically align with the essential data presented for pensions is key to understanding why this statement holds true, validating the correct choice made.