Select from the option list provided the corresponding term for each of the following definitions relating to a defined benefit pension plan. Each choice may be used once, more than once, or not at all.

Definition	Term
1. The present value of the future benefits earned by the employees in the current period.
2. Arising from changes in the amount of the PBO or plan assets that result from experience different from that expected and from changes in assumptions.
3. Based on the fair value of the plan assets at the beginning and end of the accounting period adjusted for contributions and payments during the period.
4. The increase in the projected benefit obligation (PBO) determined by multiplying the PBO at the beginning of the year by the current discount rate.
5. The actuarial present value as of a date of all benefits attributed by the pension benefit formula to employee services rendered prior to that date. Considers future compensation.

List of possible options:

O Projected benefit obligation O Accumulated benefit obligation O Service cost O Interest cost O Actual return on plan assets O Expected return on plan assets O Gains or losses