Listed below are several terms and phrases associated with pensions. Pair each item from List A with the tem from List B (by letter) that is most appropriately associated with it. 1. Future 2. All funding provided by the employer 3. Credit to OCI and debit to plan assets. Vested benefit obligation 4. Retirement benefits specified by formula. d. Projected benefit obligation evels estimated. a. Actual return exceeds expected b. Net gain-AOCI Trade-off between relevance and e. IChoice between PBO and ABO reliabil 6. Cumulative gains in excess of losses. pension plan Current pay levels implicitly assumed. 8. Created by the passage of time 9. Not contingent on future employment i. Interest cost 10Risk borne by employee. 11. Increased by employer contributions. 2 Caused by plan amendment 13 Loss on plan assets. 14|Excess over 10% of plan assets or PBO. In. Amortize net loss-AOCI Accumulated benefit obligation h. Plan assets Delayed recognition in earnings k. Defined contribution plan l. Defined benefit plan m. Prior service cost