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chenq · 2025年06月03日

为什么需要加上雇员的contribution啊

NO.PZ2023040501000035

问题如下:

Rowland turns his attention to the information provided about the company pension plan. The increasing pension costs combined with the impact on pension assets from poor investment performance had resulted in a funding deficit in the plan during 2014. In an attempt to better control pension costs Austell had made the following changes to the plan over the past two years:

During 2013 the company had changed the early retirement benefits for members who joined the plan before 2000.

During 2014 Austell capped the salary increases that were eligible for pensionable benefits to 1%.

Austell prepares its financial statements in accordance with International Financial Reporting Standards (IFRS) and has a December 31 year-end.

These changes were reported as plan amendments in the year made. Information concerning the company’s pension plan as of December 31, 2014 is shown in Exhibit 4. Rowland wanted to review the pension expense, cash flows and the plan’s funding position.



The benefits paid (in millions) from Austell’s pension plan in 2014 is closest to:

选项:

A.

£74.0.

B.

£55.0.

C.£53.5.

解释:

Benefits paid can be determined either from focusing on the change in pension plan assets or from the change in the benefit obligation over the year, as follows:




1 个答案

王园圆_品职助教 · 2025年06月03日

同学你好,plan asset和PBO都加上雇员打款的原因是: plan asset是fund,不管是雇员往里打钱还是雇主往里打钱都会增加fund的价值,所以asset要加上这笔收到的现金真实的反映这项收入;同时由于这个雇员 contribution本质不是养老金自己的钱,未来只要雇员要收回就还要还给雇员的,所以从记账平衡的角度,就是Plan assetz这个asset下增加一笔employee contribution 同时 PBO这个负债下页增加一笔 employee contribution,就实现了记账平衡了

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