The frequency of non-zero changes in pension estimates is also presented for increases/ decreases in (1) discount rates and (2) expected asset returns. For discount rates, the effects of small potential increases are disclosed more frequently than are the effects of small potential decreases— 47 percent (38 percent) of firms reported the effects of potential increases (decreases) between 0 and 25 basis points. For the expected asset return assumption, 52 percent (47 percent) of firms reported the effects of potential increases (decreases) between 0 and 25 basis points.