Actuary and trustee reports indicate the following changes in the PBO and plan assets of Danemark Cable during 2021 Prior service cost at Jan 1, 2021, from plan amendment at the beginning of $ 2019 (amortization $4 million per year) Net loss-pension at Jan 1, 2021 (previous losses exceeded previous gains) $ Average remaining service life of the active employee group Actuary's discount rate 32 million 40 million 10 years 8% ($ in millions) PBO Plan Assets Beginning of 2021 $ 300 Beginning of 2021 $ 200 Service cost 48 Return on plan assets Interest cost, 8% 24 7.5% (10% expected) 15 Loss (gain) on PBO (2) Cash contributions 45 Less: Retiree benefits (20) Less Retiree benefits (20) End of 2021 $ 350 End of 2021 $ 240 Assume the following actuary and trustee reports indicating changes in the PBO and plan assets of Danemark Cable during 2022 ($ in millions) Beginning of 2022 Service cost Interest cost, 8% Loss (gain) on PBO Less Retiree benefits End of 2022 PBO Plan Assets S 350 Beginning of 2022 $ 240 38 Return on plan assets 28 15% (10% expected) 36 5 Cash contributions 30 (16) Less: Retiree benefits (16) $ 405 End of 2022 $ 290