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karweillas · 2024年08月18日

这里为什么不考虑精算损益的摊销

  1. CFA II
  2. FRA

NO.PZ2023040501000041

问题如下：

Loris asks Paul to use the information in Exhibit 2 to calculate the periodic pension cost for Atlantic for 2013. The company prepares its financial statements in accordance with U.S. GAAP


The amount of Atlantic Preserve’s 2013 periodic pension cost reported in the income statement (in $ thousands) is closest to:

选项：

A.

1,995.

B.

976.

C.

2,267.

解释：

Under US GAAP, the periodic pension cost is calculated as follows:


即expected return和actual return的差异


我看课程里面说用的corridor方法，意思是算出来是差异是1291，小于10%的begin PBO或begin Plan asset，所以不用摊销？

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1 个答案

王园圆_品职助教 · 2024年08月18日

同学你好，请看以下讲义截图黄色部分，注意corridor approach比较的是cumulative actuarial G/L的值和PBO*10%，而不是当期的actuarial G/L的值，而题目根本没有给我们cumulative actuarial G/L是多少，根据已有条件能求得其实也只有一期的expected return和actual return的差异，所以其实题目给的条件就不足，就没想考corridor approach这个知识点

事实上题库里几乎没有遇到题目考察corridor approach的，所以同学可以不用担心哦，考试中如果真的考到这个知识点，一定是单独出一道题目，一定不会混在本题这种计算I/S表下的pension cost的题目里面的，否则的话题目就太复杂太难了


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