Parker Corporation Had a Defined Benefit Obligation of €3,200,000 and Plan

question 80

Multiple Choice

Parker Corporation had a defined benefit obligation of €3,200,000 and plan assets of €2,900,000 at January 1,2012.Parker's unrecognized net pension loss was €575,000 at that time.The average remaining service period of Parker's employees is 5 years.What is Parker's minimum amortization of pension loss?

• A)€51,000
• B)€30,000
• C)€57,000
• D)€55,000