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椰子鸡 · 2025年04月27日

期望收益率 和 实际收益率的基准是不一样的?

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NO.PZ202304050100004202

问题如下:

If XYZ prepared its financial statements under US GAAP, the total amount recognized by XYZ on the income statement related to its DB plan for fiscal year 2024 (assuming the company chooses not to immediately recognize the actuarial loss and assuming there is no amortization of past service costs or actuarial gains and losses) would be closest to:

选项:

A.

20

B.

59.

C.

530.

解释:

A is correct. Under US GAAP—assuming the company chooses not to immediately recognize the actuarial loss and assuming there is no amortization of past service costs or actuarial gains and losses—the components of periodic pension cost that would be reported in P&L include the current service cost of 200, the interest expense on the pension obligation at the beginning of the period of 2,940[= 7.0% × (42,000)], and the expected return on plan assets, which is a reduction of the cost of 3,120 (= 8.0% × 39,000). Summing these three components gives 20(=200-3120+2940).

期望收益率 和 实际收益率的基准是不一样的? 

前者用的是 obligation 后者用的是 fund asset?

1 个答案

王园圆_品职助教 · 2025年04月28日

同学你好,不对噢,无论是expected还是actual return,计算的基础都是plan asset的金额,不是PBO的金额

你可以再核对一下解析内容” the expected return on plan assets, which is a reduction of the cost of 3,120 (= 8.0% × 39,000).“,39000是plan asset的值呢