Additions Reported in the Statement of Changes in Plan Net

question 33

Multiple Choice

Additions reported in the statement of changes in plan net position of a pension plan commonly include all of the following except

• A) Actuarial gains from revision of actuarial assumptions.
• B) Employer contributions.
• C) Net appreciation in the fair value of investments.
• D) Employee contributions.

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Definitions:

Pneumonia

An inflammatory condition of the lung affecting primarily the small air sacs known as alveoli, usually caused by infectious agents such as bacteria, viruses, or fungi.

Oxygenation

The process of supplying, adding, or replacing oxygen in the body, typically referring to the oxygenation of blood in the respiratory system.

Preload

The degree of stretch of cardiac muscle fibers at the end of diastole, just before contraction, influencing the force of the subsequent contraction.

Ventricular Diastole

The phase of the cardiac cycle when the ventricles of the heart relax and fill with blood following contraction.