Question belongs Pension Accounting

CFA Level II FRA
#1

Hey guys,

i have a short question.

In Schweser notes i found this question:

Answer:

Im my opinion: there is an underfunded status = -85

  • un rec. gains = +12
  • unrec. PSC = -27

=-100

Why not? I can’t understand both unrec. components? Where is my interpretation wrong?

Thanks at all for your comments

#2

is the question in an image file? Cant seem to read it

#3

sry i add a new post. i wrote it down

#4

sry i add a new post. i wrote it down