Please answer the following questions with detailed steps. Thank you!

Attached please find Footnote 13 on Pensions from Coca Cola's 2016 Annual Report. Answer the following questions for Pension Benefits only. Note that AOCT-Actuarial amortization includes the 118 settlement charge.

Q1. What is the approximate EROA?

Q2. What pension account balances would change, and by how much, if this rate were 10% higher than it actually is (i.e., if the true rate is 6%, the new rate is 6.6%)?

Q3. What pension account balances would change if Coke had contributed and additional $1000 to the plan assets at year-end?

Q4. Redo Q3 if the contribution was at the beginning of the year.

Q5. Assume that the firm does not use the corridor. What is the approximate period over which actuarial gains and losses are amortized?

I Iochudes 70 percont of the total 2015 nward. The tentaiting 30 percent of the 2015 award contoined metzics that cannot be fully defined until 2017 ; therefore, these awards are not considered granted until all of the meltios aro established, 2The outstagding performance share enits as af December 31,2016 , at the threshold swars and maximum award levels were 3.1milli in and 18.3 million, respectively. The weighted-average grant date fair valoe of perfonltance strro tmits ganted was $39.70 in 2016,$37.99 in 2015 ard $32.33 in 20 I4. The Company did not convert any perfornance shate units into eash equivalent payments iat 2015. The Company converted performance sharo untits of 52,545 in 2016 and 5,403 in 2014 to cash eqjivalent payments of 1.9 millon and $0.2 million, respectively, to former employees or their beneficiarics due to ccrtain everts sich as death or oisabibitity. The total littinsic value of restricted shares that were vested and released was less that $ Inillion, $5 million and $255 million in 2016,2015 and 2014 , respectively. The total restricted share units vested and released were 7,101 in 2016,130,017 in 2015 and 6,773,934 in 2014. Tre-Based Restricted Sfock and Restricted Stock Unll Awards Proor to the rolease date, time-based restricted stock and restricted slock units grented from the 2014 Equity M isn do not entitle partioipants to vote or receive dividends and will be forfeited in the event of the recipient's ternination of employment, except for reasons such as death or disability. Certain other tine-based restricted stock awards entitle pactikipants to vate and receive dividends, while for certain other time-based restricted stock units, partioipants may receive payment of dividend equivalents but are not allowed to vote. The fair value of the restricted stock and restricted stock wits expected to vest and be released is expensed on a stmight-line basis over the vesting pertod. As of December 31,2016 , the Company had outstanding nonvested timen based restricted stock, inciuding restricted stock units, of 770,244 , most of which do not pay dividends or have voting rights. NOTE 13: PENSION AND OTEER POSTRETIREMENT BENEFT ELANS Our Company spensors and/or contibutes to pension and postretirenent health care and life hnsurance benefit plans covering stbstantially ail U.S. employees, We also sponsor nonciualified, untinded defined bemefit pension plans for certain assoalates. In addition, our Company and its subsidiaries havo various penslon plans and other forms of postretirement arrengements ouside the Inited States. Obligations aud Funded Strus The fotlowing table sets forth the changes in benefit obligations and the fair Yalue of plan assets for our benefft plans (in milions): Oher Postretlventent Darefit Plan Assels Plan asses associated with ofher postrelirement benefits protmarily represent fusding of ore of the U.S. postretixcinent banefit plans through a U.S. Voluntary Employeo Beneficiary Association ("YEBA"), a LEX$255$245 I Fair value disclosures related to ontr other postretirement benofit olan assets are inciuded in Note 16 . Fair valua disclostres indudes but are not linated to, the levols within the fair valut hierarehy in which Components of Nef Parlodle Benefit Coss Net periodio bonefit osst for our penston and ofher postretirement benefit plans consisted of the following (in milions): 1 The Company has elected to use tha actual zair value of piari sssels ns tha market-ralpteci value of asseis in the cleternipation of the expected rehum on plan Asstis. 2 Actuarial gains and losses are entortized using a corridiot approach. The gainflosg corndor is equal to 10 percers of the grenter of the benefit obligation gnd the matket-ralated value of asteit. Gains ond J The settlemeat chatge snd special termibation benefits ane prionurily related to the Company's North Ancrion reftrochising nnd prodictivity, reslructuring and integration indiatives, Refer to Nois 2 and Nete 18 . The following fable seis forth the changes in AOCI for our benefit plants (in milions, pretax): I Related to tho deconsolidation of our Goman bolting operations. Rofer to Note 2. 2 Includes $9 million of rhcoguazed prior servico credit artd $17m ilion of ackuarial gatus arising in the currant ytar dee to the jmpact of cutailnents. The following table sels forth amoents in AOCI for our bencfit plans (in millions, pretax): Amounts in AOCI expected to be recognized as components of net peclodio benefit cost in 2017 ate as follows (in millions, pretax) Assuntpitous Certin weighled-averago assamptions used in computiog the benefit obligetions are as follows: I Iochudes 70 percont of the total 2015 nward. The tentaiting 30 percent of the 2015 award contoined metzics that cannot be fully defined until 2017 ; therefore, these awards are not considered granted until all of the meltios aro established, 2The outstagding performance share enits as af December 31,2016 , at the threshold swars and maximum award levels were 3.1milli in and 18.3 million, respectively. The weighted-average grant date fair valoe of perfonltance strro tmits ganted was $39.70 in 2016,$37.99 in 2015 ard $32.33 in 20 I4. The Company did not convert any perfornance shate units into eash equivalent payments iat 2015. The Company converted performance sharo untits of 52,545 in 2016 and 5,403 in 2014 to cash eqjivalent payments of 1.9 millon and $0.2 million, respectively, to former employees or their beneficiarics due to ccrtain everts sich as death or oisabibitity. The total littinsic value of restricted shares that were vested and released was less that $ Inillion, $5 million and $255 million in 2016,2015 and 2014 , respectively. The total restricted share units vested and released were 7,101 in 2016,130,017 in 2015 and 6,773,934 in 2014. Tre-Based Restricted Sfock and Restricted Stock Unll Awards Proor to the rolease date, time-based restricted stock and restricted slock units grented from the 2014 Equity M isn do not entitle partioipants to vote or receive dividends and will be forfeited in the event of the recipient's ternination of employment, except for reasons such as death or disability. Certain other tine-based restricted stock awards entitle pactikipants to vate and receive dividends, while for certain other time-based restricted stock units, partioipants may receive payment of dividend equivalents but are not allowed to vote. The fair value of the restricted stock and restricted stock wits expected to vest and be released is expensed on a stmight-line basis over the vesting pertod. As of December 31,2016 , the Company had outstanding nonvested timen based restricted stock, inciuding restricted stock units, of 770,244 , most of which do not pay dividends or have voting rights. NOTE 13: PENSION AND OTEER POSTRETIREMENT BENEFT ELANS Our Company spensors and/or contibutes to pension and postretirenent health care and life hnsurance benefit plans covering stbstantially ail U.S. employees, We also sponsor nonciualified, untinded defined bemefit pension plans for certain assoalates. In addition, our Company and its subsidiaries havo various penslon plans and other forms of postretirement arrengements ouside the Inited States. Obligations aud Funded Strus The fotlowing table sets forth the changes in benefit obligations and the fair Yalue of plan assets for our benefft plans (in milions): Oher Postretlventent Darefit Plan Assels Plan asses associated with ofher postrelirement benefits protmarily represent fusding of ore of the U.S. postretixcinent banefit plans through a U.S. Voluntary Employeo Beneficiary Association ("YEBA"), a LEX$255$245 I Fair value disclosures related to ontr other postretirement benofit olan assets are inciuded in Note 16 . Fair valua disclostres indudes but are not linated to, the levols within the fair valut hierarehy in which Components of Nef Parlodle Benefit Coss Net periodio bonefit osst for our penston and ofher postretirement benefit plans consisted of the following (in milions): 1 The Company has elected to use tha actual zair value of piari sssels ns tha market-ralpteci value of asseis in the cleternipation of the expected rehum on plan Asstis. 2 Actuarial gains and losses are entortized using a corridiot approach. The gainflosg corndor is equal to 10 percers of the grenter of the benefit obligation gnd the matket-ralated value of asteit. Gains ond J The settlemeat chatge snd special termibation benefits ane prionurily related to the Company's North Ancrion reftrochising nnd prodictivity, reslructuring and integration indiatives, Refer to Nois 2 and Nete 18 . The following fable seis forth the changes in AOCI for our benefit plants (in milions, pretax): I Related to tho deconsolidation of our Goman bolting operations. Rofer to Note 2. 2 Includes $9 million of rhcoguazed prior servico credit artd $17m ilion of ackuarial gatus arising in the currant ytar dee to the jmpact of cutailnents. The following table sels forth amoents in AOCI for our bencfit plans (in millions, pretax): Amounts in AOCI expected to be recognized as components of net peclodio benefit cost in 2017 ate as follows (in millions, pretax) Assuntpitous Certin weighled-averago assamptions used in computiog the benefit obligetions are as follows