FVPA

PBO
Prep/acc benefit cost

Prep/acc benefit cost - surplus

Asset ceiling
Effect of asset ceiling - jan 1

Present value of benefit oblig settled

Settlement price
Settlement gain/loss

Current Service cost

Settlement gain less if gain
Interest exp on PBO
Interest income on FVPA less
Employee benefit exp

Actual return on plan assets

Interest income on FVPA
Remeasurement gain or loss on plan assets

FVPA - jan1
contribution to the plan
Actual return on PA
Benefits paid less
Settlement price of def benefit oblig less
FVPA Dec 31

PBO - jan1
current service cost
interest expense on PBO
actuarial gain due to dec in PBO - additional if it exist less
benefits paid less
present value of defined benefit obligation settled less
PBO dec31

FVPA dec31
Pbo dec 31
Prep/acc benefit cost dec 31
Asset ceiling dec 31
effect of asset ceiling dec 31

Effect of asset celing dec 31

Effect of asset celing jan 1 less
total change in the effect of asset ceiling
interest expense on effect of asset ceiling on jan 1 less
Remeasurement gain or loss on asset ceiling

Remeasurement gain on pa
acturial gain due to decrease in pbo
remeasurement loss on the chagne in the effect of asset ceiling
net remeasurement gain

Employee benefit exp add

Net remeasurement gain or loss -OCI less if gain
Defined benefit cost
Contribution to the plan add
acc or prep benefit cost during the year

prepaid/accrued benefit cost- jan 1 asset ceiling

acc or prep benefit cost during the year
prep or acc benefit cost dec 31
less if gain

if it exist less
 less if loss

less if gain