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This Example illustrates certain applications of the requirements of this Subtopic and in particular of paragraphs
960-205-45-1 through 45-4
that are applicable for the 1981 annual financial statements of a hypothetical plan, the C&H Company Pension Plan. It does not illustrate other requirements of this Subtopic that might be applicable in circumstances other than those assumed for the C&H Company Pension Plan. The formats presented and the wording of accompanying notes are only illustrative and do not necessarily indicate a preferred method of presentation. Further, the circumstances assumed for the C&H Company Pension Plan are designed to facilitate illustration of many of this Subtopic's requirements. Therefore, the notes to the illustrative financial statements probably are more extensive than would be expected for a typical plan. Included are illustrations of the following alternatives permitted by paragraphs
960-205-45-1 through 45-2
, 960-20-45-8, and
960-20-50-6 through 50-7
:
  1. a
    An end-of-year versus beginning-of-year benefit information date
  2. b
    Separate versus combined statements for presenting information regarding the following:
    1. 1
      The net assets available for benefits and the actuarial present value of accumulated plan benefits
    2. 2
      Changes in the net assets available for benefits and changes in the actuarial present value of accumulated plan benefits.
  3. c
    A separate statement that reconciles the year-to-year change in the actuarial present value of accumulated plan benefits versus presenting the effects of a change in actuarial assumptions on the face of the statement of accumulated plan benefits.
Although not illustrated, paragraph 960-20-45-2 permits the information regarding the actuarial present value of accumulated plan benefits and changes therein to be presented as notes to financial statements. The set of illustrative annual financial statements and accompanying notes are as follows.
","snippet":"This Example illustrates certain applications of the requirements of this Subtopic and in particular of paragraphs 960-205-45-1 through 45-4 that are applicable for the 1981 annual financial statements of a hypothetical …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f33a05cad78d253f589c57e8afdf2b8aab2d3b23519cb660a5405f546d6ac6e0","downloaded_from":"2026-09-09T22:56:55.475Z","last_downloaded_at":"2026-09-09T22:56:55.475Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477381","source_sha256":"91d345a59e6685b0c7ae804aa5a199cadcae61395700084b12ebd1882901099c"}},{"citation":"205-960-55-2","para":"55-2","html":"
This Example illustrates certain applications of the provisions of this Subtopic and in particular paragraphs
960-205-50-4 through 50-5
that apply for the annual financial statements of a hypothetical defined benefit pension plan that has been amended to include a 401(h) account. It does not illustrate other provisions that might apply in circumstances other than those assumed in this Example. The financial statements and accompanying notes are as follows.
","snippet":"This Example illustrates certain applications of the provisions of this Subtopic and in particular paragraphs 960-205-50-4 through 50-5 that apply for the annual financial statements of a hypothetical defined benefit pen…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9f28745767b1952ca047247fccf1d01ed07921c4df7ae1695bcf1c2656c75af","downloaded_from":"2026-09-09T22:56:55.475Z","last_downloaded_at":"2026-09-09T22:56:55.475Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477381","source_sha256":"91d345a59e6685b0c7ae804aa5a199cadcae61395700084b12ebd1882901099c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:690023baaeece1c91e45ff13e534d366664c68ce057b8455e0a8a1b349b46bee","downloaded_from":"2026-09-09T22:56:55.475Z","last_downloaded_at":"2026-09-09T22:56:55.475Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477381","source_sha256":"91d345a59e6685b0c7ae804aa5a199cadcae61395700084b12ebd1882901099c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65244e2e374fb9e6d2a4ec2342480b06227cd7850955f62335aa160dad27839a","downloaded_from":"2026-09-09T22:56:55.475Z","last_downloaded_at":"2026-09-09T22:56:55.475Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477381","source_sha256":"91d345a59e6685b0c7ae804aa5a199cadcae61395700084b12ebd1882901099c"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65244e2e374fb9e6d2a4ec2342480b06227cd7850955f62335aa160dad27839a","downloaded_from":"2026-09-09T22:56:55.475Z","last_downloaded_at":"2026-09-09T22:56:55.475Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477381","source_sha256":"91d345a59e6685b0c7ae804aa5a199cadcae61395700084b12ebd1882901099c"}}