Historically, an unfunded pension obligation for employers in a. cost-sharing plan was considered a liability to be reported in future periods, and information about the total. liabilityâunfunded and fundedâwas disclosed only in the notes to the financial statements and as required. supplemental information.
Description: During a DNA aunt/uncle test, a buccal swab (mouth swab) specimen is collected from the Aunt or Uncle and the Nephew or Niece in question.
At the laboratory, the DNA is extracted from the cell and specific regions of the DNA are amplified by a process known as PCR (polymerase chain reaction) for careful examination. The DNA pattern of the Aunt or Uncle is compared to the DNA pattern of the Nephew or Niece. A statistical analysis is performed based on the match type typically expected for true Aunt/Uncle and Nephew/Niece pairs, and a kinship index is obtained.