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Assumed Proceeds
= cash proceeds + average unrecognised expense
Treasury Stock
= assumed proceeds / average stock price during the year
Number of Dilutive Securities
= ( options or RSUs granted) - treasury stock
Balance Sheet Asset (Liability)
= fair value of plan assets - PBO
Interest Cost (U.S GAAP)
= discount rate x beginning PBO
Net Interest Cost (IFRS)
= discount rate x beginning funded status