14. [Analysis of disclosures under IAS standards] Exhibit 12P-6 contains benefit plan data from the 2000 and 2001 financial statement footnotes of Roche.

a. Compute the actual rate of retum on plan assets for 2000 and 2001 and compare those rates to the expected rates.

b. Discuss the most likely reason for the change in the unrecog- nized actuarial (gains) losses from 1999 to 2001e. Compute the overall (pension and nonpension) funded status of Roche plans for 1999 2001 and the adjustment(s) to Roche's financial statements required to reflect the economic status of its benefit plans. Note: Assume that for the unfunded pension plans, the PBO equals the Recognized Liability.]

d. The adjustments in part e were for Roche's pension and non- pension plans. Disaggregate that adjustment into the portion attributable to Roche's (i) Pension plans (ii) Nonpension plans

e. Discuss the benefits and drawbacks of having plan invest- ments that include Roche shares.

f. Discuss the differences between Roche's disclosures and the requirements of SFAS 132 g. List the questions that you would like to ask Roche manage- ment about its benefit plans.