从哪里看出来这个是DC PLAN

问题如下：

Based on Exhibit 5, Carter’s conclusion about the impact of HiQ’s pension plans is best described as:

选项：

A.incorrect, because Suburban will only report the $8.222 million of management’s plan. B.correct, because Suburban will report the $24.822 million of pension assets. C.incorrect, because there is no defined obligation for management’s plan.

解释：

Solution C is correct. Carter’s conclusion is incorrect because there is no defined obligation for the pension plan for management. The plan for management is a defined contribution plan, HiQ’s obligations are limited to its annual contribution. The pension assets for the defined contribution plan do not appear on HiQ’s (or Suburban’s) financial statements. For the plan for the unionized workforce the amount reported will be the net over or underfunded status, not the separate assets and obligation.

A is incorrect. The pension assets for the defined contribution plan do not appear on HiQ’s (or Suburban’s) financial statements.

B is incorrect. The pension assets for the defined contribution plan do not appear on HiQ’s (or Suburban’s) financial statements. For the plan for the unionized workforce, the amount reported will be the net over or underfunded status, not the separate assets and obligation.

中文解析：这道题考查的是养老金计划在资产负债表上的报告原则。

题干说S公司要收购H公司（其劳动力是属于工会），分析师决定看看H公司的劳动合同，看看是否对收购价格有影响。然后H公司有两个退休后计划，一个是工会劳动力（这个是收益确定性，plan asset为16.6，PBO为15.5，资产上限为0.5），还有一个管理层计划（这个是缴费固定型，由H公司按照年收入的8%缴费，资产上限是8.222）。C同学说H公司隐瞒了其管理层计划的义务，但是H公司一共有24.822的资产作为托底。

接下来题目问，C同学的结论是否正确。

收益确定型计划（DB）是承诺在员工退休后为其提供约定金额福利的离职后福利计划。国际财务报告准则和美国通用会计准则都要求企业将基金资产盈亏状态（funded status）报告在资产负债表上。

缴费确定型计划(DC)是指企业在向员工的独立账户交纳固定金额的提存金后，不再承担进一步支付义务的离职后福利计划。因此缴费确定型计划的会计处理也比较简单。由于不存在进一步支付义务，企业无须在资产负债表上确认负债，仅需将应付提存金作为一项费用计入当期损益。

C选项正确。因为管理层计划是个缴费确定型，无须在资产负债表上确定负债，公司不承担支付pension的义务。

A、B选项错误。缴费确定型不需要在资产负债表上确认。