Estimated pension obligations和Present value of estimated pension obligations区别

问题如下：

The following information is associated with a company that offers its employees a defined benefit plan:

Fair value of fund’s assets $1,500,000,000

Estimated pension obligations $2,600,000,000

Present value of estimated pension obligations $1,200,000,000

Based on this information, the company’s balance sheet will present a net pension:

选项：

asset of $300,000,000.

asset of $1,400,000,000.

liability of $1,100,000,000.

解释：

A is correct.

A company that offers a defined benefit plan makes payments into a pension fund and the retirees are paid from the fund. The payments that a company makes into the fund are invested until they are needed to pay retirees. If the fair value of the fund’s assets is higher than the present value of the estimated pension obligation, the plan has a surplus and the company’s balance sheet will reflect a net pension asset. Because the fair value of the fund’s assets is $1,500,000,000 and the present value of estimated pension obligations is $1,200,000,000, the company will present a net pension asset of $300,000,000 on its balance sheet.