What Are Actuarial Losses or Gains in a Defined Benefit

question 44

Multiple Choice

What are actuarial losses or gains in a defined benefit plan?

• A)Difference arising between the actual and the expected value of plan contributions.
• B)Expected income earned on the pension plan assets.
• C)Plan amendments that retrospectively improve pension plan benefits.
• D)Differences arising between the actual and expected values of the obligation.

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