SNR

1130000

·
450000

680 000
1240000
830000

IFPV) Settlement
-
, gain
Vice versa

9 )
C) PV -DBO
.

C -

800000

I
D , 000
300 Benefits paid 250000 2200 000 beg
-

.
A 150000) (200 250) gain -

Benefits paid
7000001100000 CPSC
-

to retirees

Actuarial gain 500 000 220 000 Int exp

I exp 2 2 %)
.

x 10
-
220000 .

PVDBO

%) 2070 000 end

.
I inc -
(140000) (1 4 .
x 10

I-

↑ 1130 000
d )
FVPA
.

b)
beg .

1400000
.

A (500000 ROPA 90000700

, 000 Benefits
paid
D 50000 D
-
(140 -

90) Contri. 650 000 200 000 Settlement

D
↑ 1240 000
gain (450000) OCI

Defined Benefit
cost

680000
e) PV DBA end 2070 000
Beg Surplus/Deficit
.
800
, 000 ,

Desired Benefit cost 680

, 000
FV PA end 1240000
contribution
(650000)
OR ,

Ending Surplus/Deficit #830

, 000
#830
, 000

Surplus/Prepaid/ -

NOTE : Deficit Accrued * IF ONLY SETTLEMENT IS GIVEN ASSUME PVDBAIS EQUAL

,
 238000
212
, 000

C- , 000
250 FVPA
P-
beg .
, 000
4200
A- ROPA 600000450000 Benefits paid
Contri 650000
I exp - 480
, 000 (4Mx 12 %)

(42m
[inc - (504000)
x 12 %)

beg .
#5000000
12000 (100K x12 %)
I

238000

,
A loss 220 000

D (96000) (600 504)

-

PV -DBO

I
D 88000 Benefits paid 453000 4000000 beg
.
250000
CSC
OCI , 000
212
450
, 000
, 000
220 loss Asset ceiling

450000 end
.

TDBC

450000
100 000
surplus beg ( )
+
.

TDBC ( -) (450000)
Contribution ( +) , 000
650

surplus end ,
300 000

NOTE :
Sign of contri . must be same as surplus