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?