申論題內容
三、Hemera SA had a defined benefit obligation of $3,100,000 and plan assets of $2,900,000 at January 1,
2019. Hemera’s discount rate is 6%. In 2019, actual return on plan assets is $160,000. Hemera contributed
$200,000 to the pension fund and paid benefits of $150,000. Service cost for 2019 is $50,000； Hemera
reports that the defined benefit obligation at December 31, 2019, is $3,600,000.
Instructions (12%)
Determine (a) pension expense for 2019； (b) pension assets at December 31, 2019； and (c) pension asset and
liability gains and losses.
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