Which of the Following Components Does Not Relate to the Assets/liabilities

question 38

Multiple Choice

Which of the following components does not relate to the assets/liabilities held in the pension trust for a defined benefit plan?

• A)Interest cost on pension obligations.
• B)Income from plan assets.
• C)Amortization of actuarial gains and losses.
• D)Amortization of past service cost.

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Definitions:

SEC Registration

The process by which securities are registered with the Securities and Exchange Commission, a requirement for securities to be legally sold to the public in the United States.

Commercial Paper

An unsecured, short-term debt instrument issued by a corporation, typically for financing short-term liabilities, with maturities ranging from a few days to 270 days.

TSX

The Toronto Stock Exchange, one of the largest stock exchanges in the world, based in Canada.