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Amount of gain (loss) from change in actuarial assumptions which (increases) decreases benefit obligation of defined benefit plan. Assumptions include, but are not limited to, interest, mortality, employee turnover, salary, and temporary deviation from substantive plan.

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Weighted average rate for present value of future retirement benefits cash flows, used to determine benefit obligation of defined benefit plan.

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Weighted average rate for present value of future retirement benefits cash flows, used to determine net periodic benefit cost of defined benefit plan.

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Amount of actuarial present value of benefits attributed to service rendered by employee for defined benefit plan.

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Amount of payment to participant of defined benefit plan which decreases benefit obligation. For pension plan, payment includes, but is not limited to, pension benefits and death benefits. For other postretirement plan, payment includes, but is not limited to, prescription drug benefits, health care benefits, life insurance benefits, and legal, educational and advisory services.

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Amount of contributions received by defined benefit plan from participant which increase benefit obligation.

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Amount, before benefit payment, of receipt from prescription drug subsidy which increases benefit obligation of defined benefit postretirement plan.

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Amount of asset segregated and restricted to provide benefit under defined benefit plan. Asset includes, but is not limited to, stock, bond, other investment, earning from investment, and contribution by employer and employee.

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Amount of funded (unfunded) status of defined benefit plan, measured as difference between fair value of plan assets and benefit obligation. Includes, but is not limited to, overfunded (underfunded) status.

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Amount of cost recognized for passage of time related to defined benefit plan.

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Amount of payment to participant under defined benefit plan which decreases plan assets. For pension plan, payment includes, but is not limited to, pension benefits and death benefits. For other postretirement plan, payment includes, but is not limited to, prescription drug benefits, health care benefits, life insurance benefits, and legal, educational and advisory services.

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Amount of contributions received by defined benefit plan from participant which increases plan assets.

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Amount of receipt from prescription drug subsidy which increases plan assets of defined benefit postretirement plan.

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Amount of cost for actuarial present value of benefits attributed to service rendered by employee for defined benefit plan.