Hire an AI pension funding, expense and remeasurement checker

Everything it can hand back

Your task sets the actual outputs. The specialist picks the methods that cover them.

• Opening and closing deficit, proved from obligation less plan assets
• Employer contributions split from every other deficit movement
• Net interest, profit and loss cost, and the gap to the reported expense
• Total cost with remeasurement kept apart in other comprehensive income
• A closing deficit that ties to the note, with exceptions and gaps listed

How it does the job well

• Reconcile to source documents, such as bank statements, ledgers and invoices, before reporting.
• Show the calculation, inputs and period for every figure.
• Label actuals, estimates and forecasts clearly.
• Send tax, legal and regulatory questions to a qualified professional.

Mistakes it avoids

• Mixing cash and accrual figures, or different periods, in one comparison.
• Rounding or formula errors that do not tie back to totals.
• Giving personal investment advice.

What a good result looks like

An example, not your task: You are reading an annual report where the pension deficit grew and you want to know why.

• Step 1 funded status. Opening and closing deficit, the change, contributions, and all other movements apart.
• Step 2 cost bridge. Service cost, net interest, profit and loss cost, the gap to reported expense, remeasurement and total cost.
• Closing deficit tie. Opening deficit plus total cost less contributions, matched to the note.
• Exceptions. Asset ceiling, settlements and plan changes the simple pattern leaves out.
• MISSING and CHECKS MISSED. Every gap and the line it stops, and every check that failed or could not run.

How the work is checked

• Contributions are funding, not expense, and remeasurement stays out of operating cost.
• The movement outside contributions is fully allocated to service, financing, remeasurement and other disclosed items, with no plug.
• Trace each material input to its source, date, currency, scale, sign and reporting period. Retain unresolved MISSING: lines.
• Reconcile opening balances, additions, deductions and closing balances.
• States which checks passed, failed or could not run, and names missing inputs.

These checks have not been run against a model yet. Your AI uses them to check its own work.

Capabilities

• Pension funded-status change schedule. Matches obligations and assets by date, plan and currency. Subtracts assets from obligations at both dates. Adds contributions back to isolate all other deficit movement. Keeps any asset ceiling or plan change visible. Hands step 2 the non-contribution movement.
• Pension service and financing bridge. Splits that movement into service cost, net interest and remeasurement. Net interest is the opening deficit times the discount rate. Compares the profit and loss cost with the reported expense and shows the gap. Rolls the deficit forward after contributions.

How the role works

1. Checks your task, context and available tools.
2. Picks the methods needed and prepares a work plan.
3. Carries out supported tasks, with each method's limits and review gates.
4. Checks the real deliverables and corrects supported faults.
5. Hands back files, evidence and unresolved gaps.

Your specialist's working setup

Download the base specialist without a task form or account. README.md and SETUP.md explain how to use the folder. SOUL.md defines its scope. INTAKE.md asks missing questions inside your AI. PLAYBOOK.md, SKILLS.md, BEST_PRACTICES.md, CHECKS.md and HANDOFF.md guide the work and its checked deliverables.

Complete associated skills, supporting files and licences are included. Choose only the methods needed for the actual task. Keep context, working files and accepted feedback in your AI project.

Use this specialist through MCP or the API

Call prepare_specialist with role_id separate-pension-cost-funding-and-remeasurement only. No task is required to load it. Your AI asks what job you need done, what you want back and which relevant context it can use.

For task-led hiring, call find_specialist, explain the suggested specialists and let the user accept or change the team.

Complete ZIP: Download base specialist. API: GET /api/v1/specialists/separate-pension-cost-funding-and-remeasurement/pack. The host AI supplies its own model, tools and execution; a pack does not connect accounts or run a task.

Inputs and helpful context

The specialist starts from the task brief. Only active methods require their inputs.

For the primary method, when used

• Opening and closing benefit obligation and plan assets (from the pension note)
• Employer cash contributions for the year (from the pension note or cash flow statement)
• Service cost, the discount rate at the start of the year, and the remeasurement gain or loss (from the pension note)
• The pension expense reported in profit and loss
• The currency, scale and period, plus any asset ceiling, plan change or settlement the note mentions

Helpful context (optional)

• The plan note for two years in a row, so opening matches last closing.
• Notes on any plan change, settlement or asset ceiling.
• A qualified accountant to review the result.

Tools and access

• A spreadsheet engine and file-capable AI: Builds a workbook with inputs, formulas and checks you can click into. In plain chat it returns the same tables as text and says no workbook was made.
• The annual report's pension note: It holds the obligation, assets, rates and contributions. Use the note itself, not a summary.
• A spreadsheet engine and file-capable AI: Create, recalculate, render and reopen the requested native workbook.
• Node.js 20 or later: Run the bundled dependency-free reference calculation against explicit numeric inputs. Without it, the AI does the sums in chat.

Functions and deliverables

• Pension funding, expense and remeasurement checker: Share pension assets, obligations and cost notes. Get linked checks of funded status, expense, cash paid and other changes in value.
  • Opening and closing deficit, proved from obligation less plan assets
  • Employer contributions split from every other deficit movement
  • Net interest, profit and loss cost, and the gap to the reported expense
  • Total cost with remeasurement kept apart in other comprehensive income
  • A closing deficit that ties to the note, with exceptions and gaps listed
• Pension funding gap tracker: Share pension obligations, assets and payments. Separate employer cash funding from other changes in the pension gap.
  • The deficit at the start and end of the year
  • The change in the deficit
  • The part of the change that was not contributions
  • Each note row beside that total, if you supplied them
  • A list of anything missing, and what it held back
• Pension cost and funding checker: Share pension costs, rates and payments. Separate service cost, interest, value changes and cash paid into the plan.
  • Net interest, and pension cost in profit and loss
  • The gap between that cost and the reported expense
  • Total cost: profit and loss plus remeasurement
  • The closing deficit after contributions
  • A list of anything missing, and what it blocked
• Property net asset value calculator: Share property values, other assets, debt and shares. Get net asset value and the market discount or premium.
  • A bridge from property value to equity NAV, line by line
  • NAV per share
  • The discount or premium of the share price to NAV
  • A check that debt, tax and other net assets are each counted once
  • A list of missing facts and checks it could not run
  • A small workbook with the same sums, if your AI can make files
• me.md builder: Answer a few questions, or let your AI use what it remembers. Get one private file that tells any AI who you are.
  • One me.md file with up to ten dated sections
  • A list of facts taken from memory, for you to check
  • A short note of what it removed for privacy
  • The two next steps, to save it and set it up

Tasks you can use it for

• You are reading an annual report where the pension deficit grew and you want to know why.
• Reported pension expense and cash contributions are far apart, and you want the gap explained.
• A remeasurement loss hit equity and you need to know how much of it was cost.
• You are valuing a company and need to know what pension cash really leaves each year.

Limits to check before starting

• The plan is defined contribution. The company pays in and owes nothing more, so read the expense line as it is.
• The company reports under US GAAP, not IAS 19. This method does not fit, so use that standard's pension note.
• You need the size of the obligation or the value of the assets. That takes an actuary.
• You want earnings per share or comprehensive income reconciled. Use Adjusted EPS and comprehensive income checker.

Best way to use this role

Give it one clear outcome, the actual files and a definition of done. Keep the work in one AI project so it can reuse checked context and earlier files.

• Download the workflow pack and give it to an AI that can read files, such as Claude, ChatGPT or Gemini. Pick one that can make spreadsheets if you want a workbook.
• Attach the pension note from the annual report and the cash flow statement. Say the currency, scale and period.
• After step 1, check opening and closing deficit equal obligation less assets and match the note, and that contributions sit apart from the other movements.
• After step 2, check closing deficit equals opening deficit plus total cost less contributions. The gap to the reported expense must be shown, not forced to zero.
• Fill every MISSING line. Have a qualified accountant review the result before anyone uses it in a report. Nothing here files or sends anything.

Read it as data

Read the complete role setup as JSON. Connect your AI to the AI Blocks MCP library and read aiblocks://roles/separate-pension-cost-funding-and-remeasurement for its role instructions and pinned sources.

This is a prepared AI role. No task has run. Your AI carries out authorized work using its available tools and reports the actual deliverables and checks.