Expected Return on Plan Assets vs Actual

Calculate expected return on pension plan assets using assumed long-run return and beginning fair value of assets, and quantify the asset gain/loss from deviation of actual from expected return

Each component has a specific meaning:

• Assumed long-run return — The assumed long-run return recorded for the scenario being assessed.
• Beginning fair value of assets — The beginning fair value of assets recorded for the scenario being assessed.
• Quantify the asset gain/loss from deviation of actual from expected return — The quantify the asset gain/loss from deviation of actual from expected return recorded for the scenario being assessed.

Note: Interpret the pension expected return result against the thresholds and context described above.

Enter the assumed long-run return, beginning fair value of assets, quantify the asset gain/loss from deviation of actual from expected return for the scenario you are assessing. Calculate expected return on pension plan assets using assumed long-run return and beginning fair value of assets, and quantify the asset gain/loss from deviation of actual from expected return. Use the pension expected return result to inform your calculation.