OK, so I have this company who had equity decrease $60MM and liability increase by that amount for a pension related item. I assume it is an actuarial adjustment.
Why do actuarial adjustments hit liabilities and not assets. Example I have $100MM (present value) in pensions that will be due in the future. Market tanks and my pension assets decrease. I still owe the $100MM, thus why is there a change in the liability? Is it just compensating for an off balance sheet asset?
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