FSA: actual return on pension asset = expected return + actu expected, return, actual, really

robjames1984

guys, help me on this one:
actual return on pension asset = expected return + actuarial gain? really?
thiss from one of the end of chapter questions, but dont think saw it from sheweser?
any thoughts?
Thanks!

sdada

in the question in the text other pieces - Settlements/Curtailments/dispostions, foreign exchange adjustments + Plan participant contributions also show up in the move from the Beginning FVPA to the Ending FVPA.
so those need to be removed as well.
Ultimately it boils down to Expected Return on Plan Assets + Actuarial Gain = Actual return on Plan Assets.

smartpants

Yes, I bumped into the formula in CFAI text and nothing stated in Scheweser. Anyway, just a small niche.