10%
Effect on AC, beg 10000
Effect on AC, end
Decrease on AC 90,000
Beg
End
FVPA, beg
Contribution to the plan
Interest income FVPA
Remeasurement gain (loss) on plan assets
Benefits paid
Settlement price
FVPA, end
RPA
Interest Income
Remeasurement gain(loss)
PBO, beg
Current service cost
Past service cost
Interest expense on PBO
Benefits paid
Actuarial loss (gain)
Present value of defined benefit obligation settled
PBO, end
EBE
Service Cost
Current SC
Past Service
Settlement Gain or loss
Service Cost
Ne Interest
Interest Expense - PBO, beg x 10%
Interest Income - FVPA, beg x 10%
Interest Expense on effect of asset ceiling - EAC, beg x 10%
Net Interest
Employee Benefit Expense
Increase on EAC
Interest Expense on effect of asset ceiling - EAC, beg x 10%
Remeasurement loss on Effect on AC
Remeasurement Loss on Plan Assets
Actuarial gain
Net remeasurement
200,000 10% 20000
100,000
100,000 80,000
FVPA PBO
5,000,000 7,000,000 -2,000,000
-1,300,000
6,300,000 9,600,000 -3,300,000
xx 2,600,000
xx 350,000
xx
200,000
xx(xx) Actual return
(xx) -150,000
(xx) ###
xx 3,000,000
200,000.00
260,000.00
(60,000.00)
xx 2,000,000
xx 100,000
xx 0
xx 200000
(xx) -150,000
xx(xx) -50,000 -50,000
(xx) 0
xx 2,100,000
100,000.00
-
-
100,000.00
200,000.00
(260,000.00)
- EAC, beg x 10% 40,000.00
(20,000.00)
80,000.00
200,000
- EAC, beg x 10% 40,000.00
160,000.00
60,000.00
(50,000.00)
170,000.00
xx
(xx)
xx
FVPA, beg xx
Contribution to the plan xx
Actual Return Interest Income - FVPA xx
on PA R- gain (loss) xx (xx)
Benefits paid (xx)
Settlement Price (xx)
FVPA, end xx
PBO, beg xx
Current SC xx
Past Sc xx
Interest Exp - PBO xx
Benefits Paid (xx)
Actuarial loss (gain) xx (xx)
PV of DBO settled (xx)
PBO, end
EBE
Service Cost
CSC 100,000.00
PSC -
Settlement loss (gain) -
Total Service Cost 100,000.00
Net Interest
IE - PBO 200,000.00
II - FVPA (260,000.00)
IE- effect on AC 40,000.00
Net Interest (20,000.00)
Employee Benefit Expense 80,000.00
Effect on AC, beg 400,000
Effect on AC, end 600,000
Increase in effect on AC 200,000
Interest Expense on effect of AC (40,000.00)
Remeasurement loss - effect on AC 160,000.00
Net remeasurement loss
a. Remeasurement of Plan Asset
Actual Return 200,000.00
Interets Income on PA (260,000.00)
Remeasurement loss (60,000.00)
b. Actuarial gain - PBO 50,000.00
c. Remeasurement loss on effect of AC (160,000.00)
Net remeasurment loss (170,000.00)
EBE 80,000.00
Net R-loss 170,000.00
Total defined cost 250,000.00
2,600,000.00
350,000.00
200,000.00
(150,000.00)
-
3,000,000.00 3,000,000.00
2,000,000.00
100,000.00
-
200,000.00
(150,000.00)
(50,000.00)
-
2,100,000.00 2,100,000.00