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8. Los datos para 2021 fueron los siguientes: PBO, 1 de enero, $240 000 y 31 de diciembre, $270 000; activos del plan de pensin

8. Los datos para 2021 fueron los siguientes: PBO, 1 de enero, $240 000 y 31 de diciembre, $270 000; activos del plan de pensin (valor razonable) 1 de enero, $180,000 y 31 de diciembre, $230,000.

La obligacin de beneficio proyectada estaba subfinanciada a fines de 2021 por:

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