FSA notes 中P44页一道periodic pension cost的例题如下：
The following information is provived about the defuned benefit pension plan of Zenith Industries for the fiscal year ending 20X5:
Employer contributions $1200
Current service costs $1850
Past service costs $120
Beginning of year benefit obligation $38750
End of year benefit obligation $43619
Increase in benefit obligation due
to changes in actuarial assumption $628
Beginning of year plan assets $28322
End of year plan assets $30682
Actual return on plan assets $1795
Benefits paid $635
Unamortized actuarial losses(U.S. GAAP only) $3150
Expected rate of return on plan assets 6%
Discount rate used in estimation benefit obligation 7.5%
问题：上述题目中给的Unamortized actuarial losses(U.S. GAAP only) $3150
该数据是不是勾稽关系出现了错误？
计算方式应该是：-（AL-AG）+Actual return-E(R) = -628 + 1795 - 28322*0.06 = -532?
