Only need question 5 answered, both parts A and B. Please give explanation. other questions are posted as well because I'm unsure if you need info from those. Thanks in advance.

A 112 5. Other Postemployment Benefits (OPEB) numbers are similar to defined benefit plans and are usually included in the same footnote(s). The 2016 year-end OPEB balances are stated below (in millions). 113 DuPont 114 115 116 OPEB Benefit Obligation Fair Value of Plan Assets Net Amount Recognized Net Benefit Cost Dow 2829 0 -2829 -350 PPG 1835 0 1835 55 792 0 -792 34 PEN a. Calculate funding status (overfunded or underfunded, based on net amount recognized), OPEB obligation to assets, net amount recognized to total assets, and OPEB expense (net benefit cost) to net income. DuPont Dow PPG Funding Status OPEB Obligation / TA Net Amount Recognized / TA OPEB Expense / NI b. Evaluate OPEB obligations for these chemical companies and the relationship to pension obligations. Are there any concerns? Explain. 129 130 131 132 133 134 135 136 27 1. These three chemical companies have the following stock options outstanding and total common shares outstanding. a. Calculate the options to shares outstanding percentage for fiscal year 2016 (in millions). DuPont Dow Stock Options Outstanding Shares Outstanding Options to Shares Outstanding P 34.77 1220 PG 3.881556 2 56.2 1 867.03 b. The chemical companies have the folloving net income and pro forma income numbers. Calculate the difference and percentage difference as if stock options were treated as an expense. DuPont Dow 2513 2859 4 PPG 318 3948 Net Income - Reported Net Income - Pro forma Difference 7. Difference 877 745 How significant is the potential dilution of stockholders' equity for these three chemical companies? Explain. 2. DuPont reports the following industry segment information for 2016 (in millions). a. Calculate (operating income I sales) and (sales / net (identifiable) assets). Sales Operating Income Net Assets Operating Income / Sales Sales / Net Assets Agriculture Electronics & Industrial Nutrition & Performanc Protection Other Communications Biosciences Health e Materials Solutions 951619601500326852492954147 1758 358 2701 5 041297 668 -215 6342 1 1861 2855) 51821271112220 321 b. DuPont has the following geographic segment information for 2016 (in millions). Calculate (sales / net assets). Sales Net Assets Sales / Net Assets North America EMEA 104131 6330 Asia-Pacific South America 5739 5801 2 641 1 5671 875 459 c Evaluate the segment reporting information for DuPont 3. Here are 2016 U.S. and foreign sales in millions). a. Calculate (foreign sales / total sales). DuPont Dow PPG 3. Here are 2016 U.S. and foreign sales (in millions). a. Calculate (foreign sales / total sales) 1 U.S. Sales Foreign Sales Foreign/ Total Sales DuPont Dow 9683 14911 PPG 16637 15211 3 6595 8 1561 b. Calculate foreign currency translation as a percentage of net income and comprehensive income (stated in millions) for 2016. DuPont Net Income Translation Adjustment Comprehensive Income Translation Adjustment/N Translation Adjustment/CI Dow 2513 -510 2010 PPG 4318 -644 249| 877 -476 1235 3 c. Calculate cumulative foreign currency translations adjustment for the past three years and as a percent of 2016 comprehensive income (stated in millions). DuPont Dow -1605 -876 PPG -986 -12271 -717 -5961 Translation Adjustment 2015 Translation Adjustment 2014 Total Translation Adjustment. 2014- 2016 Total Translation Adjustment / 2016 Comprehensive Income d. Compare foreign operations and translation adjustments on the operations of these chemical companies. 4. Given below is pension information for 2016 from pension footnotes and other sources (in millions). Benefit obligation at year-end is total pension liability based on PBO, pension expense is net periodic benefit cost: prepaid pension cost obligation is net pension asset or liability position on the balance sheet (reported as part of other assets or other liabilities, if negative). Benefit Obligation at Year-End Fair Value of Plan Assets Net Periodic Benefit Cost Prepaid Pension Cost Total Assets Net Income DuPont Dow 24831 16656 577 5231 39964 25131 PPG 3 0280 2 1208 1 780 6 291 7 9511 4 3181 3 252 1609 1101 740 15769 8771 a. Calculate funding status (overfunded or underfunded, based on prepaid pension cost). Ipension obligation / total assets). (prepaid pension cost (obligation) / total assets); and (pension expense l net income). Note: Net pension benefit cost is a negative expense for these companies (increases net income), because of positive expected return on plan assets. DuPont Dow PPG Over or Underfunded Benefit Obligation/Total Assets Chapter 9 Chapter 10 Fair Value of Plan Assets Net Periodic Benefit Cost Prepaid Pension Cost Total Assets Net Income 16656 577 523 399641 2513 21208 1780 6 29 7 95111 4318 1609 1101 7 40 15769 877 a. Calculate funding status (overfunded or underfunded, based on prepaid pension cost). Ipension obligation / total assets). prepaid pension cost (obligation) / total assets), and Ipension expense l net income). Note: Net pension benefit cost is a negative expense for these companies (increases net income), because of positive expected return on plan assets. Dow PPG DuPont Over or Underfunded Benefit Obligation/Total Assets Prepaid Pension Cost/Total Assets Pension Expense/ Net Income b. Compare the pension plans of the three chemical companies. Are there any concerns? Explain. 5. Other Postemployment Benefits (OPEB) numbers are similar to defined benefit plans and are usually included in the same footnotes). The 2016 year-end OPEB balances are stated below (in millions). DuPont Dow PPG OPEB Benefit Obligation Fair Value of Plan Assets Net Amount Recognized Net Benefit Cost 0 -2829 -350 0 -1835 5 5 0 -792 34 a Calculate funding status (overfunded or underfunded, based on net amount recognized), OPEB obligation to assets net amount recognized to total assets, and OPEB expense (net benefit cost) to net income DuPont Dow TPPG Funding Status OPEB Obligation/TA MATA Net Amount Recognized/TA OPEB Expense IN b. Evaluate Orte obligations for these chemical companies and the relationship to pension obligations. Are there any concerns? Explain. Chapter 9 Chapter 10 A 112 5. Other Postemployment Benefits (OPEB) numbers are similar to defined benefit plans and are usually included in the same footnote(s). The 2016 year-end OPEB balances are stated below (in millions). 113 DuPont 114 115 116 OPEB Benefit Obligation Fair Value of Plan Assets Net Amount Recognized Net Benefit Cost Dow 2829 0 -2829 -350 PPG 1835 0 1835 55 792 0 -792 34 PEN a. Calculate funding status (overfunded or underfunded, based on net amount recognized), OPEB obligation to assets, net amount recognized to total assets, and OPEB expense (net benefit cost) to net income. DuPont Dow PPG Funding Status OPEB Obligation / TA Net Amount Recognized / TA OPEB Expense / NI b. Evaluate OPEB obligations for these chemical companies and the relationship to pension obligations. Are there any concerns? Explain. 129 130 131 132 133 134 135 136 27 1. These three chemical companies have the following stock options outstanding and total common shares outstanding. a. Calculate the options to shares outstanding percentage for fiscal year 2016 (in millions). DuPont Dow Stock Options Outstanding Shares Outstanding Options to Shares Outstanding P 34.77 1220 PG 3.881556 2 56.2 1 867.03 b. The chemical companies have the folloving net income and pro forma income numbers. Calculate the difference and percentage difference as if stock options were treated as an expense. DuPont Dow 2513 2859 4 PPG 318 3948 Net Income - Reported Net Income - Pro forma Difference 7. Difference 877 745 How significant is the potential dilution of stockholders' equity for these three chemical companies? Explain. 2. DuPont reports the following industry segment information for 2016 (in millions). a. Calculate (operating income I sales) and (sales / net (identifiable) assets). Sales Operating Income Net Assets Operating Income / Sales Sales / Net Assets Agriculture Electronics & Industrial Nutrition & Performanc Protection Other Communications Biosciences Health e Materials Solutions 951619601500326852492954147 1758 358 2701 5 041297 668 -215 6342 1 1861 2855) 51821271112220 321 b. DuPont has the following geographic segment information for 2016 (in millions). Calculate (sales / net assets). Sales Net Assets Sales / Net Assets North America EMEA 104131 6330 Asia-Pacific South America 5739 5801 2 641 1 5671 875 459 c Evaluate the segment reporting information for DuPont 3. Here are 2016 U.S. and foreign sales in millions). a. Calculate (foreign sales / total sales). DuPont Dow PPG 3. Here are 2016 U.S. and foreign sales (in millions). a. Calculate (foreign sales / total sales) 1 U.S. Sales Foreign Sales Foreign/ Total Sales DuPont Dow 9683 14911 PPG 16637 15211 3 6595 8 1561 b. Calculate foreign currency translation as a percentage of net income and comprehensive income (stated in millions) for 2016. DuPont Net Income Translation Adjustment Comprehensive Income Translation Adjustment/N Translation Adjustment/CI Dow 2513 -510 2010 PPG 4318 -644 249| 877 -476 1235 3 c. Calculate cumulative foreign currency translations adjustment for the past three years and as a percent of 2016 comprehensive income (stated in millions). DuPont Dow -1605 -876 PPG -986 -12271 -717 -5961 Translation Adjustment 2015 Translation Adjustment 2014 Total Translation Adjustment. 2014- 2016 Total Translation Adjustment / 2016 Comprehensive Income d. Compare foreign operations and translation adjustments on the operations of these chemical companies. 4. Given below is pension information for 2016 from pension footnotes and other sources (in millions). Benefit obligation at year-end is total pension liability based on PBO, pension expense is net periodic benefit cost: prepaid pension cost obligation is net pension asset or liability position on the balance sheet (reported as part of other assets or other liabilities, if negative). Benefit Obligation at Year-End Fair Value of Plan Assets Net Periodic Benefit Cost Prepaid Pension Cost Total Assets Net Income DuPont Dow 24831 16656 577 5231 39964 25131 PPG 3 0280 2 1208 1 780 6 291 7 9511 4 3181 3 252 1609 1101 740 15769 8771 a. Calculate funding status (overfunded or underfunded, based on prepaid pension cost). Ipension obligation / total assets). (prepaid pension cost (obligation) / total assets); and (pension expense l net income). Note: Net pension benefit cost is a negative expense for these companies (increases net income), because of positive expected return on plan assets. DuPont Dow PPG Over or Underfunded Benefit Obligation/Total Assets Chapter 9 Chapter 10 Fair Value of Plan Assets Net Periodic Benefit Cost Prepaid Pension Cost Total Assets Net Income 16656 577 523 399641 2513 21208 1780 6 29 7 95111 4318 1609 1101 7 40 15769 877 a. Calculate funding status (overfunded or underfunded, based on prepaid pension cost). Ipension obligation / total assets). prepaid pension cost (obligation) / total assets), and Ipension expense l net income). Note: Net pension benefit cost is a negative expense for these companies (increases net income), because of positive expected return on plan assets. Dow PPG DuPont Over or Underfunded Benefit Obligation/Total Assets Prepaid Pension Cost/Total Assets Pension Expense/ Net Income b. Compare the pension plans of the three chemical companies. Are there any concerns? Explain. 5. Other Postemployment Benefits (OPEB) numbers are similar to defined benefit plans and are usually included in the same footnotes). The 2016 year-end OPEB balances are stated below (in millions). DuPont Dow PPG OPEB Benefit Obligation Fair Value of Plan Assets Net Amount Recognized Net Benefit Cost 0 -2829 -350 0 -1835 5 5 0 -792 34 a Calculate funding status (overfunded or underfunded, based on net amount recognized), OPEB obligation to assets net amount recognized to total assets, and OPEB expense (net benefit cost) to net income DuPont Dow TPPG Funding Status OPEB Obligation/TA MATA Net Amount Recognized/TA OPEB Expense IN b. Evaluate Orte obligations for these chemical companies and the relationship to pension obligations. Are there any concerns? Explain. Chapter 9 Chapter 10