| discount rate | ↑ | ||||
| life expectancy | ↑ | ||||
| rate of compensation | ↓ | ||||
| expected return on plan assets | ↑ | ||||
| PBO (*1) | ↓ | ↓ | - | ||
| ABO (*2) | - | ||||
| service cost | ↓ | ↓ | |||
| interest cost | ?(*3) | ||||
| pension expense | ↓ | ↓ | ↓ | ||
| plan assets | - | ||||
| funded status | ↑ | ↑ | - | ||
| net income | ↑ | ↑ | ↑ | ||
| retained earnings | ↑ | ↑ | ↑ | ||
| Actuarial gain/loss | gain | loss |
(*1) PBO: Pension (or Projected) Benefit Obligation
(*2) ABO: Accumulated Benefit Obligation
(*3) Interest cost cannot be determined without more information.
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