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Basic Question 22 of 24
The unrecognized net gain or loss balance must be amortized when it exceeds 10% of the larger of the
B. beginning projected benefit obligation or the market-related asset value.
C. ending projected benefit obligation or the market related asset value.
A. ending accumulated benefit obligation or the market-related asset value.
B. beginning projected benefit obligation or the market-related asset value.
C. ending projected benefit obligation or the market related asset value.
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I passed! I did not get a chance to tell you before the exam - but your site was excellent. I will definitely take it next year for Level II.
Tamara Schultz
Learning Outcome Statements
explain and calculate measures of a defined benefit pension obligation (i.e., present value of the defined benefit obligation and projected benefit obligation) and net pension liability (or asset);
describe the components of a company's defined benefit pension costs;
explain and calculate the effect of a defined benefit plan's assumptions on the defined benefit obligation and periodic pension cost;
CFA® 2025 Level II Curriculum, Volume 2, Module 11.