The change involves pension and post-retirement plans, and a switch to a "mark-to-market" method to recognize actuarialgainsandlosses in the period when they were incurred.
改变涉及养老金和退休后的计划，并改用“按市值计价”的方法来确认当期发生的收益及损失。
2
Under the change, any actuarialgains or losses outside a 10 percent range will be recognized during the fourth quarter as a mark-to-market adjustment included in pension and post-retirement expenses.