Pensions Are Easy

i posted this in a separate thread but still didn’t have a clear answer.
changes in the discount rate affect current period service cost and interest cost.
however, it also say’s it affects changes in actuarial assumptions, so it is amortized on the PBO under +/- actuarial gains and losses on PV of liabilities.
which is it?
 
irregula,
acturial assumptions pertain to employee turnover, mortality, retirement dates.
discount rate, compensation growth rate and expected return on plan assets as Management assumptions related to pensions. By adjusting these numbers - discount rate increase, lowering compensation growth rate, increasing expected return on plan assets - all of these will increase earnings (by reducing pension expense).
If company decided to go the other way - reduce discount rate, increase comp. growth rate, or reduce expected return on plan assets - this will have an effect on the PBO component – and change prior period service costs – and that increase would be amortized provided the value went outside of the 10% corridor limit.
 
And that 10% corridor limit means that the accumulated gains or losses on comprehensive income exceed 10% of the plan PBO or assets, whichever is lower?
 
greater, not lower, of either beginning PBO or fair market value of plan assets
 
map1, if PBO is lower than FV of assets, would I only need to have accumulated gains or losses higher than 10% of PBO (and not FV of assets)? That’s sort of what I meant by “whichever is lower.” Sorry if that isn’t clear.
 
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