Knowledge Check 01 Marico Company reported a net loss-AOCI in last year's balance sheet. Two events occurred during the current year related to that account. estimate to decline by $13 million. (2) The $25 million actual return on plan assets fell short of the $30 million expected return. Record the decline of $13 million in PBO estimate due to revision in estimate of future salary Record the loss due to actual return being less than expected return