[JR Battle]

Hello, regarding pensions: for the amortization of gains and losses, does the amortization only apply to prior period balances? For example, if there is a difference between expected and actual returns in the current year, I believe you would book this to OCI and amortize starting next year, so is there ever a situation one would amortize gains or losses in the current period, perhaps related to actuarial gains/losses? (G component of “SIRAGE”) Some questions the entity recognizes these losses on the income statement so I am confused how this works. Thanks in advance