Under the requirements of SFAS 158, a company with a defined benefit pension plan must disclose in the notes to its financial statements

  1. A reconciliation of the vested and nonvested benefit obligation of its pension plan with the accumulated benefit obligation.
  2. A reconciliation of the accrued or prepaid pension cost reported in its balance sheet with the pension expense reported in its income statement.
  3. A reconciliation of the accumulated benefit obligation of its pension plan with its projected benefit obligation.
  4. The funded status of its pension plan and the amounts recognized in the balance sheet showing separately the noncurrent assets, current liabilities, and noncurrent liabilities reported.