CFA Practice Question

There are 334 practice questions for this study session.

CFA Practice Question

Which of the following is not included in determining the balance of plan assets?
A. Actual return.
B. Contributions made and benefits paid.
C. Expected return.

User Contributed Comments 3

User Comment
juansaez Expected return!Why Not Actual Return?
volkovv Expected return is used in calculating pension expense.
Actual return is used in calculating balance of plan assets.
HenryQ For pension obligation, use expected return. For pension asset, use actual return.
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