Actuarial Gains or Losses Can Arise From: I $\quad$ Employee Service Provided in the Current Period
II

Actuarial gains or losses can arise from: I $\quad$ employee service provided in the current period
II $\quad$ the unwinding of the discount applied to the obligation
III $\quad$ changes to actuarial assumptions
IV $\quad$ experience adiustments

A) I and II
B) II and III
C) III and IV
D) I and IV