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Basic Question 3 of 17
Which statement is true? Minimum liability is recognized when
B. the ABO is greater than the expected value of plan assets.
C. the PBO is greater than the fair value of plan assets.
A. the ABO is greater than the fair value of plan assets.
B. the ABO is greater than the expected value of plan assets.
C. the PBO is greater than the fair value of plan assets.
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I was very pleased with your notes and question bank. I especially like the mock exams because it helped to pull everything together.
Martin Rockenfeldt
Learning Outcome Statements
explain and calculate how adjusting for items of pension and other post-employment benefits that are reported in the notes to the financial statements affects financial statements and ratios;
interpret pension plan note disclosures including cash flow related information;
CFA® 2025 Level II Curriculum, Volume 2, Module 11.