Part
A.
Analyzing Company Investments Disclosures
i.
What amount did the company report as the fair value of available
–
for
–
sale
securities? Trading securities? What level inputs were used to determine
these
fair values?
ii.
How much did the company report as an unrealized holding gain/loss for 2016 for
each class of marketable security? Where were these amounts reported?
iii.
Does your company have cost method investments? If yes, explain why?
iv.
What amount did yo
ur company report as equity method investments for its 2016
fiscal year? Are any assets and liabilities of equity method investees reflected on
company’s financial statements?Part
C. Postretirement
Benefit Disclosures
Answer each of the questions for
(a) the company’s pension benefits and (b) the
company’s other benefits.
i.
How much are
the
company’s
Pension Benefits expense and Other Benefits
expense in 2016?
ii.
How much are
the
company’s
actual and expected return on plan assets for its
Pension Benefits p
lans for 2016?
iii.
How much are
the
company’s
Projected Benefit obligation and accumulated
benefit obligation at December 31, 2016, for its Pension Benefits plans?
iv.
Is each of
the
company’s
Pension Benefits and Other Benefits plans in a net asset
or liability position at December 31, 2016?
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