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At the end of the current year, XYZ Industries has a defined obligation of 433,000 and pension plan assets with a fair value of 265,000.

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At the end of the current year, XYZ Industries has a defined obligation of 433,000 and pension plan assets with a fair value of 265,000. The amount of the vested benefits for the plan is 225,000. XYZ has an accumulated actuarial gain of 12,900. What amount related to its Pension Asset/Liability plan will be reported on the company's statement of financial position

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