Acer 2007 Annual Report Download - page 93

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90
2006
Plan assets in excess
of accumulated
benefit obligation
Accumulated benefit
obligation in excess
of plan assets
NT$ NT$
Funded status 1,650 (505,094)
Unrecognized pension loss (2,380) 345,091
Unrecognized prior service cost - 613
Unrecognized transition (assets)
obligation
- (3,748)
Minimum pension liability adjustment - (3,408)
Accrued pension liabilities (730) (166,546)
2007
Plan assets in excess
of accumulated
benefit obligation
Accumulated benefit
obligation in excess
of plan assets
NT$ US$ NT$ US$
Benefit obligation:
Vested benefit obligation - - (108,087) (3,332)
Nonvested benefit obligation - - (491,318) (15,148)
Accumulated benefit obligation - - (599,405) (18,480)
Projected compensation increases - - (559,351) (17,245)
Projected benefit obligation - - (1,158,756) (35,725)
Plan assets at fair value - - 507,358 15,642
Funded status - - (651,398) (20,083)
Unrecognized pension loss - - 730,346 22,517
Unrecognized prior service cost - - 558 17
Unrecognized transition (assets)
obligation - - 1,829 56
Minimum pension liability
adjustment - - (172,784) (5,326)
Accrued pension liabilities - - (91,449) (2,819)
Accrued pension liabilities are included in “other liabilities” in the accompanying
consolidated balance sheets.
The components of the net periodic pension cost for 2006 and 2007 were as follows:
2006 2007
NT$ NT$ US$
Service cost 34,779 32,894 1,014
Interest cost 30,799 20,671 637
Actual return on plan assets (11,650) (12,147) (374)
Amortization and deferral 1,173 17,133 528
Curtailment loss 102,747 - -
Net periodic pension cost 157,848 58,551 1,805
Significant actuarial assumptions used in the above calculations were as follows:
2006 2007
Discount rate 2.75% 2.75%
Rate of increase in future compensation 3.00% 3.00%-5.00%
Expected rate of return on plan assets 2.75% 2.75%