unit_3_homework-template.xlsx

Sheet1

Use this format for questions b1, and 2
1.    The economic positions are follows (in $ millions):
Pensions OPEB Total
Domestic International
2005
2006
This is the format for question 5
Projected Benefit Obligation (PBO) Accumulated Benefit Obligation (ABO)
Domestic International Total Domestic International Total
2005
2006
Format for question 6
Pensions Total
Domestic International
2005
2006
Format for question 7
Pensions OPEB Total
Domestic International
2005
2006
Format for question 9
Pensions OPEB Total
Domestic Internation
Movement in Actuarial (Gain)/Loss
Opening Balance (unrecognized)
Acturial Gain for the year
Actual less Expected Return
Amortization
Adjustments
= Closing Balance (Accumulated Other Compr Inc)
Movement in Prior Service Cost (Plan Ammendments)
Opening Balance (unrecognized)
Plan ammendments during the year
Amortization
Adjustments
Closing Balance (Accumulated Other Compr Inc)
Format for question 10
Pensions OPEB Total
Domestic International
Actual plan return
Expected return
Difference
Foprmat for question 11
2006 Pensions OPEB Total
Domestic Internation
Service cost
Interest cost
Actual return on plan assets
Actuarial gain
Plan amendments (prior service cost)
Economic benefit cost/(income)
Net periodic benefit cost (reported cost)
Difference

Sheet2

Sheet3