Just so I can get clarity
P&L
Current Service Costs
Net Interest Expense - Plan Assets x Exxpected Rate
OCI
Actuarial Gains/ Losses
Past Service Cost
Diffrence between acutal returns - (xpected returns x plan assets
Is this correct?
nope…
P&L:
Current Service Costs + interes cost - expected return
OCI
Actuarial Gains/ Losses + amortization of Past Service Cost + Diffrence between acutal return and expected returns
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