i need the answers to A, B & D.

Analyzing and interpreting Pension Disclosures Assume E.I. Du Pont De Nemours and Co.'s 10K report has the following disclosures related to its retirement plans (5 millions), Pension Benefits (5 millions) 2010 2009 Change in benefit obligation Benefit obligation at beginning of year $ 22,849 522.935 Service cost 3a3 388 Interest cost 1.228 1.192 Plan participants contributions 13 9 Actuarial loss (gain (728) (244) Benefits oald (1544) (1.506 Amendments Net effects of acquisitions divestitures 5 76 Benefit obligation at end at year $22.206 522840 Change in plaats Fair value ct plan assets at beginning of year $22.240 520.132 Atualanan plants 1.927 3.300 Employer contributions 27 200 Dan participants contributions 13 Det paid (15) 10.5063 effects of cutionisidwestitures Sairastond of year $ 22,022 522 Benefit obligation at end of year $ 22.206 $ 22,849 Change in plan assets Fair value of plan assets at beginning of year 5 22.249 $ 20,132 Actual gain on plan assets 1.927 3.306 Employer contributions 277 280 Plan participants' contributions 13 9 Benefits paid (1.544) (1.506) Net effects of acquisitions divestitures 28 Fair value of plan assets at end of year $ 22.922 $22.249 Funded status U.S. plans with plan assets $2.365 5 892 Non-U.S. plans with plan assets (90) (317) All other plans (1.559) 11.515) Total 5716 5 (940) Pension Benefits (in millions) Components of net periodic benefit cost credit) 2010 2009 2008 Net periodic benefit Service cost 5 383 5389 5349 Interest cost 1.228 1.192 1,160 Expected return on plan assets (799) 1648) (1,416) Amortization of loss 303 Amortization of prior service cost 37 Curtallmentsettlement (gain loss Net periodic benefit.com $153) 5191 5432 227 Weighted-avg, assumptions used for net periodic benefit cost for years ended Dec. 31 2010 2009 Discount Rate 5.5646 5.43% Expected return on plan assets 8.099 8.18% Rate of compensation increase 43296 4.31% The following benefit payments, which reflect future service, as appropriate, are expected to be paid: ($ millions) Pension Benefits 2008 $1.525 2009 1.507 2010 1,493 2011 1,500 2012 1.500 Years 2013-2017 7,690 HINT: Do not use negative signs with your answers. (a) How much pension expense (revenue) does DuPont report in its 2010 income statement? DuPont reports pension revenue of so * million (b) DuPont reports a $1.799 million expected return on pension plan assets as an offset to 2010 pension expense Estimate what the e changed the assumption on the expected return in 2010. (Round your dollar answers to the nearest whole number.) $ 1,804 x million DuPont reports pension revenue OTTO millon. (b) DuPont reports a $1,799 million expected return on pension plan assets as an offset to 2010 pension expense. E changed the assumption on the expected return in 2010. (Round your dollar answers to the nearest whole number 1,804 X million What is DuPont's actual gain or loss realized on its 2010 pension plan assets? 98 * ($ million) gain . v me people Olnvestment gains and employer contributions increased the plan assets. Service and interest costs increased the pension ability, and the liability. Benefits were paid directly by the company and did not affect plan assets investment gains and employer contributions increased the plan assets, and benefits paid reduced plan assets. Service and interest.com gains and benefit payments reduced the liability Olnvestment gains and employer contributions increased the plan assets, and benefits paid reduced plan assets. Service and interest co actuarial gains and benefit payments reduced the liability, Olnvestment gains and employer contributions increased the plan assets, and benefits paid reduced plan assets. Service costs increased benefit payments reduced the liability, Interest reflects the amount the company paid to its lenders and did not affect the pension obliga (d) Which of the following statements best describes what the phrase funded status means? What is the funded status of the 2010 DuPon O"Funded status" reveals how much cash the plan has, "Funded status" refers to the extent to which the plan assets are invested in mutual funds. O Funded status" reflects the contributions that the company has made to the plan. O'Funded status" is the excess or deficiency of the pension obligation over plan assets. DuPont's pension plan is overfunded by s 98 x million ke) DuPont increased es discount rate from 5439 to 5.564 in 2010 What effects) does the increase in the discount rate for determining pa company's balance sheet and its income statement? An increase in the discount rate reduces the Reo and has no effect on pension cost An increase in the discountate reduces the PBO ana Increase pension cost o 099 2 to search