2A. Please calculate the economic pension expense under US Plan for AIG in the year 2019. (20%.)

2B. What should be the adjustment made to net profit during operation cash flow (CFO) calculation in response to US plan pension cost by the end of 2019? (10%)
 

The following tables present the financial information for the AIG US Pension plans as of the end of 2019. < The funded status of AIG pension plan is as follows: < As of or for the Years Ended December 31, (in millions) Change in projected benefit obligation: Benefit obligation, beginning of year Service cost Interest cost Actuarial (gain) loss Benefits paid: AIG assets Plan assets Plan amendment Curtailments Settlements Foreign exchange effect Other Projected benefit obligation, end of year Change in plan assets: Fair value of plan assets, beginning of year Actual return on plan assets, net of expenses AIG contributions Benefits paid: AIG assets Plan assets Settlements Foreign exchange effect Other Fair value of plan assets, end of year Funded status, end of year Amounts recognized in the balance sheet: Assets Liabilities U.S. Plans 2019 5 176 536 $ $ (18) (279) $ 4,553 $ 5,091 $ 1,138 $ 1,202 $ 21 22 15 16 91 (28) $ 3,840 $ 744 178 (18) (279) Pension 4,465 $ (507) $ 2018 (507) $ (507) $ 5 162 (383) (16) (306) (2) (67) 18 1 $ 4,972 $ 4,553 $ 1,174 $ 1.138 $ 4,350 $ (204) 16 (16) (306) Non-U.S. Plans 2019 3.840 $ (713) $ $ (713) (713) $ (8) (33) (8) (33) (67) 19 861 $ 875 $ 64 6 63 51 899 $ (275) S 2018 65 $ (340) (275) S (9) (32) 3 (195) S (22) (217) S (5) (31) (9) (25) 861 S (277) S 72 $ (349) (277) S Total amounts recognized Pre-tax amounts recognized in Accumulated other comprehensive income (loss): Net gain (loss) $ (1,436) S (1,450) $ Prior service (cost) credit Total amounts recognized S (1,436) S (1.450) $ (a) Includes non-qualified untunded plans of which the aggregate proiected benefit oblication was $251 million and $250 mill (149) S (23) (172) S