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台风来了 · 2023年07月22日

关于periodic pension cost的计算？

  1. CFA II
  2. FRA

* 问题详情，请 查看题干

NO.PZ202304050100004201

问题如下：

(1) The amount of periodic pension cost that would be reported in P&L under IFRS is closest to:

选项：

A.

28.

B.

538.

C.

1,020.

解释：

Under IFRS, the components of periodic pension cost that would be reported in P&L are the service cost (composed of current service and past service costs) and the net interest expense or income, calculated by multiplying the net pension liability or net pension asset by the discount rate used to measure the pension liability. Here, the service costs are 320 (= 200 + 120) and the net interest expense is 218 [= (42,000 + 120 – 39,000) × 7%]. Thus, the total periodic pension cost is equal to 538.

老师，您好！


关于periodic pension cost的计算，不需要考虑actual return吗？另外，如果计算expected return，题目明确给出了预期收益率是8%，也给出了liability的discount rate是7%，为什么是net asset 或net liability 乘以 7%，而不是期初的liability乘以7%再减去期初的asset乘以8%呢，如以下计算式：periodic pension cost = 200+120+(42000+120)*0.07-39000*0.08 = 148.4

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1 个答案

王园圆_品职助教 · 2023年07月22日

同学你好，首先，本题求得不是全部得periodic pension cost，而是计入I/S表的部分，所以不需要包含actual return

请看以下讲义截图黄色星星部分，在IFRS下，actual return是在remeasurement下面包含的，也就是直接计入的是OCI

而计入I/S表的是（截图第一段黄色的部分）折现PBO用的折现率来计算net interest income的

这个net interest income/expense = （PBO begin-plan asset begin)*discount rate

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