Answer: E. Contributions to the pension plan
Explanation:
Pension obligation simply refers to how the future expenses that's associated with a pension plan will have to be measured.
Some of the factors that changes a company’s pension obligation during the year are the interest cost, actuarial losses (gains), benefits paid and the service cost.
It should be noted that the contributions to the pension plan doesn't changes a company’s pension obligation during the year.
Therefore, the answer is E.
