NO.PZ202304050100004203
问题如下：
XYZ SA is a fictional company that uses a DB pension plan as part of its compensation to qualified employees. XYZ SA prepares its financial statements under IFRS. Information on XYZ’s retirement plans is presented in Exhibit 2.
Exhibit
2. XYZ SA Defined BP Information, Fiscal Year 2024
Note: All transactions (including plan amendments) are
assumed to occur at year-end.
An analyst is building a financial statement model for XYZ
SA. The analyst assumes that service cost and the discount rate in FY2025 will
be the same as in the previous year. The analyst’s estimate of pension cost
recognized on the income statement in FY2025 is closest to:
选项：
A.320
B.404 C.531解释：
C is correct. Pension costs recognized on the income
statement comprise service cost and net interest expense/income. The analyst
assumes service cost remains the same as in the previous year, or (200+120) =
320. Net interest expense/income is the product of the discount rate and the
net pension liability/asset at the beginning of FY2025, or the end of FY2024,
[(41,270-38,700) x 0.07] = 211. Summing these two components gives 531.
PBO为什么还要跟着不变呢？计划不都已经在前一年修订了吗
