Examlex
In deciding how many main points to include,you should consider:
Net Periodic Pension Cost
The net periodic pension cost is the total expense recognized in a period related to an employer's pension plan, including service costs, interest costs, expected returns on plan assets, and any amortizations.
Employer's Contribution
A payment made by an employer into a fund, pension plan, or insurance for the benefit of the employee.
Pension Expense
The annual cost recognized by an employer for its pension plan, which includes service costs, interest costs, expected returns on plan assets, and gains or losses.
Mortality Rate
Mortality rate, often expressed per thousand or per hundred thousand, refers to the frequency of deaths in a given population during a specific period of time.
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