F6 General Cards

Under US GAAP amortization of unrecognized prior service cost is calculated by assigning an ------ amount of the cost of the future periods of service of each employee at the date of the amendment to the plan.

Under US GAAP amortization of unrecognized prior service cost is calculated by assigning an equal amount of the cost of the --------------------- of service of each employee at the date of the amendment to the plan.

Service cost represents the ---------------- in the projected benefit obligation resulting from employees services rendered during the year

Service cost represents the increase in the ---------------------------------- resulting from employees services rendered during the year

Service cost represents the increase in the projected benefit obligation resulting from ------------------------ rendered during the year

The components of ------------------------ is required disclosure

The amount of -------------------- prior service cost must be disclosed

Disclosure showing a detailed description of the plan including -------------------------- covered is required

Under US GAAP the -------------------------- is the present value of future retirement paymetns attributed to the pension benefit formula to employees services rendered prior to a date based on current and past compensation levels.

Under US GAAP the accumulated benefit obligation is the present value of ---------------------------- attributed to the pension benefit formula to employees services rendered prior to a date based on current and past compensation levels.

Under US GAAP the accumulated benefit obligation is the present value of future retirement paymetns attributed to the pension benefit formula to employees services rendered prior to a date based on -------------------- compensation levels.

---------------------- is the persent value of all persion benefits earned by company employees in the current year

Service cost is the persent value of all -------------------- earned by company employees in the current year

Interest cost is the interest on the ------------------------------

--------------------- is the interest on the projected benefit obligation

The ----------------------------------- is the present value of futre retirement payments attributed tot he pension benefit formaula to employee services rendered prior to a date based on current and past future compensation levels.

The ------------------------------- is the present value of futre retirement payments attributed tot he pension benefit formaula to employee services rendered prior to a date based on current and past future compensation levels.

The projected benefit obligation is the ------------------------------------------------------ attributed to the pension benefit formaula to employee services rendered prior to a date based on current and past future compensation levels.

The projected benefit obligation is the present value of futre retirement payments attributed tot he pension benefit formaula to employee services rendered prior to a date based on----------------------------------- compensation levels.

Absent any actuarial gains or losses the net pension gain or loss incurred during an accounting period under US GAAP is the difference between the ------------------------------ recorded in net periodic cost and the actual return on plan assets earned during the accounting period.

Absent any actuarial gains or losses the net pension gain or loss incurred during an accounting period under US GAAP is the difference between the expected return on plan assets recorded in net periodic cost and the------------------------------------ earned during the accounting period.

The actual retrun on plan assets is calculated as

---------------------------------
+contributions
-benefits paid
+actual return on plan assets
---------------------------------------
=Ending fair value of plan assets

The actual retrun on plan assets is calculated as

beginning fair value of plan assets
+-----------------------
-benefits paid
+actual return on plan assets
---------------------------------------
=Ending fair value of plan assets

The actual retrun on plan assets is calculated as

beginning fair value of plan assets
+contributions
- --------------------------
+actual return on plan assets
---------------------------------------
=Ending fair value of plan assets

The actual retrun on plan assets is calculated as

beginning fair value of plan assets
+contributions
-benefits paid
+ --------------------------------
---------------------------------------
=Ending fair value of plan assets

The actual retrun on plan assets is calculated as

beginning fair value of plan assets
+contributions
-benefits paid
+actual return on plan assets
---------------------------------------
=----------------------------------------------

Under US GAAP unrecognized persion --------------------- are amortized over the average remaining service period if at the beginning of the year the gain or loss exceeds 10% of the greater of the beginning of the PBO or the beginning of the year market related value of plan assets.

Under US GAAP unrecognized persion gains or losses are amortized over the ------------------------------------ if at the beginning of the year the gain or loss exceeds 10% of the greater of the beginning of the PBO or the beginning of the year market related value of plan assets.

Under US GAAP unrecognized persion gains or losses are amortized over the average remaining service period if at the beginning of the year the gain or loss exceeds -----of the greater of the beginning of the PBO or the beginning of the year market related value of plan assets.

Under US GAAP unrecognized persion gains or losses are amortized over the average remaining service period if at the beginning of the year the ----------------------- exceeds 10% of the greater of the beginning of the PBO or the beginning of the year market related value of plan assets.

US GAAP requires that all --------------------- (FV plan assets > PBO) pension plans be aggregated and reported as a noncurrent asset

US GAAP requires that all overfunded (FV plan assets > PBO) pension plans be aggregated and reported as a -----------------------------

US GAAP requires that all overfunded (----------------------------------) pension plans be aggregated and reported as a noncurrent asset

US GAAP required that all ---------------------- (FV plan asset < PBO) pension plans be aggregated and reported as a current liability 

US GAAP required that all underfunded (FV plan asset < PBO) pension plans be aggregated and reported as a -----------------------------

US GAAP required that all underfunded (------------------------------------) pension plans be aggregated and reported as a current liability 

Under US GAAP unrecognized prior service cost, unrecongnized transition obligations and unrecongnized net gains or losses must be reported in accumulated -------------------------------------------- , net of tax, until recognized as a component of net periodic pension cost through amortization.

Under US GAAP unrecognized prior service cost, unrecongnized transition obligations and unrecongnized net gains or losses must be reported in accumulated other comprehensive income ,-----------------------, until recognized as a component of net periodic pension cost through amortization.

Under US GAAP--------------------- prior service cost, --------------------- transition obligations and ------------------- net gains or losses must be reported in accumulated other comprehensive income , net of tax, until recognized as a component of net periodic pension cost through amortization.

Under IFRS remeasurements of the ----------------------------- including remeasurements from actual gains are reported in other comprehensive income and are not reclassified (amortized) to the income statement

Under IFRS remeasurements of the defined benefit liability including remeasurements from actual gains are reported in -------------------------------------- and are not reclassified (amortized) to the income statement

Under US GAAP interest cost included in the net pension cost recognized for a period by an employer sponsering a defined pension plan represents the------------------ in the projected benefit obligation due to the passage of time.

Under US GAAP interest cost included in the net pension cost recognized for a period by an employer sponsering a defined pension plan represents the increase in the ------------------------------------ due to the passage of time.

Under US GAAP interest cost included in the net pension cost recognized for a period by an employer sponsering a defined pension plan represents the increase in the projected benefit obligation due to the ----------------------------.

Under IFRS past service is ------------------------ on the income statement in the period of the amendment

Under IFRS past service is recognized on the income statement in the --------------- of the amendment