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Reported Pension Expense = Current Service + Current Interest - Expected Return in Plan Assets
If Plan assets increases - Reported Pension Expense decreases, so Net Income increases.
Increase in Plan assets (option A) only happens due to the Actual return on Plan Assets, not due to expected return on Plan assets.
PBO is not affected by Expected return on Plan assets. Neither is Service Cost.
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发表于 2011-7-13 13:19
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