Jaspreet is a senior accountant at Records Corp., a company that reports under IFRS. Records has a defined benefit pension plan for its senior employees and management. Jaspreet is calculating the expected plan assets ending balance for the plan for the year. Which of the following elements should be included in the calculation of the expected plan assets at the end of the year?

Question 13 options:

a)	Deduct expected returns.

b)	Deduct funding contributions.

c)	Deduct actual return on plan assets.

d)	Deduct pension benefits paid.