The company is Toyota.

Hint: All of the info should have come from footnote 20 in form 20-F for Toyota (roughly pages 187 192). Should not contain any calculation.

1) Please reconstruct the pension expense entry for the 2019 fiscal period for your firm; you need only report results for u.s. plans (domestic plans if you select a foreign, or non-USA firm). Please ignore any plan termination, settlement and curtailment effects in the entry construction. The OCI effects/entry components for items such as a termination or curtailment should become part of the pension asset/liability account adjustment in your pension expense entry just as in the notes examples. You only need show OCI effects for prior (or past) service costs, and gains and losses (items covered in class). This may result in some adjustment to the debits and credits in your entry. (Note: Please do not change reported pension expense amounts, or try to recalculate pension expense; simply place any change effect (s) that results in the pension asset or liability account as, or if, necessary). Finally, some of the firms may have only a defined contribution plan. You should simply provide the entry for the amount paid for the period. Such firms will not have a funded status, etc. as 2) a) Please report the funded status of the pension plan for your firm reported; do not try to compute this amount). b) Please report the settlement rate (for pension interest expense) and rate of return on plan assets assumed by the plan (plans) of your firm. You need report only one return rate and one settlement rate (separate). Firms may report more than one rate for either. 3) Briefly name one amount that might differ for the pension expense entry if the plan had reported using international (IAS) standards. The international standard is IAS 19. Note: Most of the large US accounting firms have developed comparative document on IAS 19 and these can be found online. Note: Be careful when using strong modifiers in drawing conclusions. Words like very, too, excessive, high, low, little, big, or no, as in no difference generally imply that one has a standard for comparison. If there is a standard, such as industry data, use it and state that you are doing so