asset为啥不变

NO.PZ2023040501000050 问题如下 Natalie Holmstea a senior portfolio manager, works with niel Rickar, a junior analyst. Together they are evaluating the financistatements of Company XYZ (XYZ) with a focus on post-employment benefits.Rickar austs the balansheet ancash flow statement information presentein Exhibit 2 to better reflethe economic nature of certain items relateto the pension plan.Finally, Rickar examines the ta in Exhibit 3 ancalculates the effeof a 100-basis-point increase in health care inflation on XYZ’s bt-to-equity ratio.Baseon Exhibits 2 an3, well Holmsteas assumption about future health care inflation, the bt-to-equity ratio calculateRickar for XYZ shoulclosest to: A.2.69. B.2.71. C.2.73. To calculate the bt-to-equity ratio, both liabilities antotequity neeto austefor the estimateimpaof a 100-increase in health care costs. The proposeincrease in health care costs will increase totliabilities ancrease equity the same amount. Consequently, the bt-to-equity ratio changes follows:Sensitivity of benefit obligation to 100-increase = $93 Austeliabilities = $17,560 + $93 = $17,653Austeequity = $6,570 – $93 = $6,477Austebt-to-equity ratio = $17,653/$6,477 = 2.7255 ≈ 2.73Consequently, a 100-increase in health care costs increases the bt-to-equity ratio to approximately 2.73. B/S中，是如果net pension asset就记在asset上，如果liability就记在liability上？还是都记在asset上（如果是unrfun记录一个负值）？

NO.PZ2023040501000050 问题如下 Natalie Holmstea a senior portfolio manager, works with niel Rickar, a junior analyst. Together they are evaluating the financistatements of Company XYZ (XYZ) with a focus on post-employment benefits.Rickar austs the balansheet ancash flow statement information presentein Exhibit 2 to better reflethe economic nature of certain items relateto the pension plan.Finally, Rickar examines the ta in Exhibit 3 ancalculates the effeof a 100-basis-point increase in health care inflation on XYZ’s bt-to-equity ratio.Baseon Exhibits 2 an3, well Holmsteas assumption about future health care inflation, the bt-to-equity ratio calculateRickar for XYZ shoulclosest to: A.2.69. B.2.71. C.2.73. To calculate the bt-to-equity ratio, both liabilities antotequity neeto austefor the estimateimpaof a 100-increase in health care costs. The proposeincrease in health care costs will increase totliabilities ancrease equity the same amount. Consequently, the bt-to-equity ratio changes follows:Sensitivity of benefit obligation to 100-increase = $93 Austeliabilities = $17,560 + $93 = $17,653Austeequity = $6,570 – $93 = $6,477Austebt-to-equity ratio = $17,653/$6,477 = 2.7255 ≈ 2.73Consequently, a 100-increase in health care costs increases the bt-to-equity ratio to approximately 2.73. 1、为什么通胀后会影响到equity？2、为什么费用expense不用加在成本里？