Exhibit 381 Relationship of ABO and PBO in .NET

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Exhibit 381 Relationship of ABO and PBO
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PENSION PLANS AND OTHER POSTRETIREMENT AND POSTEMPLOYMENT BENEFITS
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pension equal to $20 per month for each year of service in the rst year of a labor contract, $21 in the second year, and $22 in the third Once the contract has been negotiated, the PBO should re ect the $21 and $22 bene t multipliers for participants assumed to terminate or retire after the rst year of the labor contract (vi) Measurement Date The date as of which the plan s PBO and assets are measured for purposes of disclosure in the employer s nancial statements and determination of pension cost for the subsequent period is known as the measurement date Although SFAS No 87 contemplates that the measurement date coincides with the date of the nancial statements, an alternative date not more than three months prior may be used However, a change in the measurement date, for example, from September 30 in one year to December 31 in the next year would constitute a change in accounting principle under APB No 20 Although most employers have one measurement date each year, some employers remeasure their PBO and select the assumed discount rates on a more frequent basis The frequency of measurement is part of the employer s accounting methods and may not be changed without proper disclosure of the impact Although the PBO disclosed in the nancial statements is as of the measurement date, it generally is not necessary to determine the PBO using participant data as of that date Instead the PBO may be estimated from a prior measurement, provided that the result obtained does not differ materially from that if a new measurement is made using current participant data The fair value of plan assets, on the other hand, should be as of the measurement date The period between consecutive measurement dates is known as the measurement period and is used for determining the net periodic pension cost The cost thus determined is used for the related nancial reporting period Events that occur after the measurement date but still within the nancial reporting period generally are excluded from the SFAS No 87 disclosure requirement If signi cant, the cost implications thereof should nevertheless be disclosed in a manner similar to other post-year-end events (d) NET PERIODIC PENSION COST Net periodic pension cost represents the accounting recognition of the consequences of events and transactions affecting a pension plan The amount of pension cost for a speci ed period is reported as a single net amount in an employer s nancial statements Under SFAS No 87, net periodic pension cost comprises the following six components:
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Service cost Interest cost Expected return on plan assets Amount of gain or loss being recognized or deferred Amortization of unrecognized prior service cost Amortization of the unrecognized net obligation or net asset existing at the initial application
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of the Statement (i) Service Cost Component A de ned bene t pension plan contains a bene t formula that generally describes the amount of retirement income that an employee will receive for services performed during their employment SFAS No 87 requires the use of this bene t formula in the measurement of annual service cost The service cost component of net periodic pension cost is de ned by the Statement as the actuarial present value of pension bene ts attributed by the pension bene t formula to employee service during a speci ed period Under SFAS No 87, attribution (the process of assigning pension bene ts or cost to periods of employee service) generally is based on the bene t formula (ie, the bene t attribution approach) A simpli ed example will help illustrate this concept Assume that a pension plan s bene t formula states that an employee shall receive, at the retirement age of 65, retirement income of $15 per month for life, for each year of credited service Thus, a pension of $15 per month can be attributed to each year of employee service The actuarial present value of the $15 monthly pension
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