A net gain or loss affects the pension expense only if it exceeds an amount equal to what percentage of the PBO or plan assets, whichever is higher? 5%. 10%. 15%. 20%. A statement of comprehensive income does not include: Gains from the return on pension assets exceeding expectations. Gains and losses on unsold held-to-maturity securities. Losses from the return on pension assets falling short of expectations. Prior service cost. Actuarial gains and losses are reported as OCI as they ...