The Unrecognized Net Gain or Loss Account Is Amortized Only

question 99

True/False

The Unrecognized Net Gain or Loss account is amortized only if it exceeds 10 percent of the larger of the beginning balances of the defined benefit obligation or the market-related plan assets value.

---

Definitions:

Universal Approach

An approach to prevention programs designed to include all individuals in a certain geographical area (for example, the neighbourhood, the city, the province) or a certain setting (for example, school, the workplace, a public housing complex).

Promotion/Prevention Programs

Initiatives designed to enhance positive health behaviors and outcomes (promotion) while reducing the risk or impact of negative health conditions or behaviors (prevention).

Better Beginnings Program

A community-based early intervention program designed to support children's health, development, and well-being from a young age.

Cumulative Risk

The summation of a person’s risk for a disorder or disease up to a specified age.