sameeragarwal

1. Smoothed expense figure that is basically meaningless. Used only as a smoothing mechanism to stabalize earnings
PV PBO + actuarial gains - past service costs - FV Pension assets

2. Actual pension expenses for period. (PBO1 - PBO0) - Empl. conribs - (PBA1 - PBA0)
or empl. contrib - incr. in net funded status

3. unrealized gains + divs + realized gains + int. income