$\backslash$table$[[$TERM$,$PHRASE,NUMBER$],[\backslash$table$[[1.$ Loss$-$other comprehensive$],[$income$]],\backslash$table$[[$Created by "ERISA"$],[$legislation$.]],],[\backslash$table$[[2.$ Accumulated benefit$],[$obligation$]],\backslash$table$[[$Created only by the$],[$passage of time.$]],],[\backslash$table$[[3.$ Pension Benefit Guaranty$],[$Corporation$]],\backslash$table$[[$Future salary levels$],[$estimated to be higher$],[$than previously expected.$]],],[4.$ Funded status,$\backslash$table$[[$Current pay levels$],[$implicitly assumed.$]],],[5.$ Interest cost,$\backslash$table$[[$Difference between PBO$],[$and plan assets.$]],]]$

Listed below are five terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the number for the most correct term.

TERM

Amortize net lossAOCI

Delayed recognition in earnings

Projected benefit obligation

Vested benefit obligation

Plan assets

PHRASE

Excess over $10\%$ of the larger

of plan assets or PBO.

Future compensation levels estimated.

Gain from revised expectation of return plan assets.

Increased by employer contributions.

Not contingent on continued employment.

NUMBER

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