02-06-2009, 08:59 AM
Check you question once again. I think you are missing ending balance of Plan assets. However, under current information, Actiarial Loss of $637,750 ([200,000+40,000+45,500-37,750] - 885,500) arises. Opening balance of plan assets is => ([18,540/4.5%]=>$412,000), but I am unable to compute its closing balance. Paragraph 105 seems to me apply in computation of Actuarial losses/gains on Plan assets. See what Mr Kamran suggests?
Wassalam
Wassalam