benbenxiong

If you think about it, you would not have the actuarial gain unless the discount rate change has a retrospective effect.

Usual case will be that interest rate environment is changing externally, and based on that you would change it going forward (prospectively). So you would have the Interest cost impact and the service cost impact going forward, but no Actuarial gain.

Actuarial gain/loss is more likely due to compensation rate changes - which can be retrospective, esp since union negotiations may cause that to happen.

CP