FSA: pension: actual asset return
text book: in page 243: q11:
actual asset return =expected return + actuarial gain
in go to page 242, under obligation, actuarial gain / loss is (925), while under plan assets, actuarial gain =784
which kind of actuarial gain in asset could be?
why actual plan asset return = expected return + actuarial gain?
and why actuarial gain/loss under obligation is not the same as under plan asset ? Thanks. |