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Unrecognized net actuarial loss refers to the portion of actuarial losses that has not yet been accounted for in the financial statements of a pension plan or other post-employment benefit plan. Actuarial losses can arise from changes in assumptions or demographic factors affecting the estimated future obligations of the plan. These unrecognized losses are typically deferred and may be amortized over time, impacting the plan's funding status and financial reporting. They can influence the overall financial health and stability of the pension plan.

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3mo ago

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