Final answer:
The Statement of Fiduciary Net Position for a pension trust fund typically reports investments at fair value and contributions due from employers and employees, but it does not include the liability for unfunded pension obligations or pension benefits due to retirees.
Step-by-step explanation:
The Statement of Fiduciary Net Position for a pension trust fund reports different types of financial information to provide transparency regarding the state of the fund's resources and obligations. According to accounting principles, this statement would typically report investments at fair value and contributions due from employers and employees. It does not report the liability for unfunded pension obligations nor the pension benefits currently due to retired employees, as the focus is on the assets and liabilities at a specific point in time.