According to SFAS 158, which of the following is not a required disclosure for defined benefit pension plans?
- An explanation of a significant change in plan assets if not apparent from other disclosures.
- The amount of any unamortized prior service cost or credit not recognized in the statement of financial position (balance sheet).
- The effect of a two-percentage-point increase in the assumed health care cost trend rate(s).
- Reconciliation of beginning and ending balance of the projected benefit obligation.