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Use the following figure to answer the question :
-In the figure above,the decrease in the interest rate from i1 to i2 can be explained by
Defined Benefit Pension Plan
A type of pension plan where an employer promises a specified pension payment upon retirement, based on the employee's earnings history and tenure.
Return On Plan Assets
A measure of the earnings generated from the investments within a pension fund, indicating the efficiency and performance of the asset management.
Pension Expense
The cost recognized in an employer's financial statements for the benefits provided to employees during a period.
Defined Contribution
A type of retirement plan where the amount invested is defined, but the future benefits are not guaranteed and depend on investment performance.
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