9) Which of the following component refers to the benefits earned by employees in a defined benefit plan? A) Interest cost on pension obligations. B) Income from plan assets. C) Amortization of past service cost. D) Amortization of actuarial gains and losses. 10) Which of the following component refers to the services provided by the employees in the current period in a defined benefit plan? A) Current service cost. B) Interest cost on pension obligations. C) Income from plan assets. D) Amortization of actuarial gains and losses. 11) Which of the following component does NOT relate to the assets/liabilities held in the pension trust for a defined benefit plan? A) Interest cost on pension obligations. B) Income from plan assets. C) Amortization of actuarial gains and losses. D) Amortization of past service cost. 12) Which of the following component does NOT relate to the assets/liabilities held in the pension trust for a defined benefit plan? A) Interest cost on pension obligations. B) Current service cost. C) Income from plan assets. D) Amortization of actuarial gains and losses. 13) What are the components of the pension expense in a defined benefit plan? Briefly explain the meaning of each component.