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13-)The 2011 values for a pension fund are provided in the table below, in millions of dollars. Pension Assets Beginning value on 1 January Change

13-)The 2011 values for a pension fund are provided in the table below, in millions of dollars.

Pension Assets

Beginning value on 1 January

Change in value in 2011

$90.11

10.30%

Pension Liabilities

Beginning value on 1 January

Change in value in 2011

$27.23

60%

Calculate the surplus return for this fund

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