[niebei]

Thanks for your answer. I agree that the only cash out flow regarding pension accounting is the contribution paid to the company’s plan asset which is ,generally speaking,held by separate trust. My further question is that apart from aforementioned service cost(current and past) is non cash expense,what about interest cost(the unwounding)? In opinion,it is also non cash expense. Please do correct me when I am wrong. Please allow me to re phase my part 2 question shown as above,when calculating dividend paid to shareholders in retained earnings in my cashflow statement revision, I have always noticed one figure is taken into account in retained earnings t account reconciliation from OCi ( Oci part only includes gain on investment,loss on property revaluation,remeasurement losses on defined benefit plan),the figure is always identical with defined benefit plan , so my instinct is telling me there is something to do with defined benefit plan. After your kind explanation,my instinct could be wrong.

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