Unfortunately..but! 23:58 Apr 8, 2007
unfortunately, there is no context. But i could give you this : "funded status of the pension plans : accumulated obligation less plan asset + provision for future salry increases + excess of obligations over plan assets - unrecognized actuarial loss + unrecognized transition gain - unrecognized prior service credit (loss) = net liability recognized " I have founded this in the footnotes of a firm's balance sheet, TRanslating the whole text drives me crazy! any help would appreciated ! thank you very much |