zephyranalyst

theCFAway Wrote:
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> thanks spanish. another adjustment is to income.
> only service cost is added to operating income.
> interest cost is added to interest expense, and
> actual return on plan assets are added to other
> non operating income. am i missing anything else?

adjust ment to cashflow with indirect method to reflect true economic position:
adjustments to reported cashflow: add back reported pension expense less contribution from employer

adjustment to reported NI: (add back reported pension expense less economic pension expense) X (1 - tax rate)