thecfawannabe

Sorry brah, your formula just isn't right : /

again, here are the figure's we're working with for example 1:
DBO = 5485
unrec. transition liability = 50
unrec. actuarial losses = 59
unrecognised past service cost = 70
fair value of plan assets = 5798

here's the math using your formula:

Funded Status (FV plan assets- PBO) = 5798 - 5485 = 313

+/- Unrecognized deferred (gains) and losses – 59
+ unrecognized past service cost + 70
+/- unrecognized transition (assets) or liabilites – 50
= Net Pension asset(liabilites) reported on balance sheet = 274

That's just not right; you're supposed to get a net pension asset of 492, not 274