大全-228， 帮忙画一下句子结构， 实在没有看懂。

228.        Corporations will soon be required to report to the government whether they have the necessary reserves to pay the pension benefits earned by their employees and that the information be published in annual reports to shareholders.

(A) earned by their employees and that the information be published

(B) that their employees earned and that the information be published

(C) that was earned by their employees with the information being published

(D) earned by their employees, information that must also be published（D）

(E) earned by their employees and published the information

答案选D，

帮忙画下句子结构，  看不懂。。。 看了半天了。。 

 终于找到了。。

INFORMATION是同位语，指代whether they have the necessary reserves to pay the pension benefits earned by their employees 这个INFORMATION。这是ETS常用的形式