Question No: 01 (A) Al Salamia Company has a well-established and well-articulated pension plan covering 240 employees under pension plan of zero contribution. Al Salamia has granted DK 960,000 of prior service cost to its employees. Employees are grouped into four segments as per the expected year of retirement: Group No. of Employees % Expected Date of Retirement 2000 2021 40 s021 D9037 2023 240 Required: As a pension analyst, you have been requested to amortize the prior service cost throughout the pension plan horizon (2020 - 2023). Question No: 01 (B) The Jordan Pension Fund has 1,000,000 participants with an average monthly payment for 55% of the participants. The monthly payment per head is JD 400. The contribution of employees is around JD 60 per month. The accumulated fund of the Jordan Pension Fund (JPF) is around JD 140,000,000. 40% of the fund has been deployed into land and buildings with ROI of 15%, 30% of the fund is circulating in the Amman Financial Market with RRR of 12% and the remainder is kept as liquid resources. Required: a. Figure out the annual obligation of the fund. b. Figure out the contribution of employees per year and make accounting treatment. c. Give opinions on assets, liabilities and expected revenue of the fund on annual basis