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Table: Selected information of Ouyang Inc. In 2013, the actual return on plan as

ID: 2412342 • Letter: T

Question

Table: Selected information of Ouyang Inc.

In 2013, the actual return on plan assets is:

Financial Information 2013 2012 Net income 19,282 17,263 Net periodic benefit cost 920 728 Pension information Benefit obligation Service cost 495 382 Ending balance 7,918 6,771 Plan assets Company contribution 293 277 Expected return on plan assets 2,738 2,482 Actuarial gain 182 273 Ending balance 8,231 7,827 Funded status 313 1,056 Unrecognized past service cost 109 89 Unrecognized actuarial loss (gain) 382 311 Net asset (liability) in the balance sheet 804 1,456

Explanation / Answer

Answer : b = 2920.

Actual return = Actuarial gain + Expected return on asset.

= 182 + 2738 = 2920.