amortized gain/loss in pension expense

CFA Level II
#1

when we calculate pension expense, we need amortized acturail gain/loss and amortized of prior serveice cost, but I’m given this year unrecognized gain/loss is 300 and last year unrecognized gain/loss is 200 from balance sheet, can I say amortized acturail gain/loss this year is -100? how can we caluclate amortized acturail gain

#2

That would mean the unrecognized loss from this year is 100. Remember, an unrecognised actuarial loss, transition liability, prior period service cost all actually count as a pension ASSET. Backwards kinda, but that’s just the way it is.

#3

so under IFRS unrecognized gain/loss are added as an asset to the net pension assets and liabilities on the balance sheet?

#4

Linping, amortized actuarial loss is usually given, I don’t think we need to know the calculations to actually find the amount of amortization.

#5

In calculating P.E. you need the amortization amounts of PSC and Actuarial. In calculating the DBO, use the current PS and current Actuarial. In other-comprehensive-income, you will have the accumulated PSC and Acutarial amounts.