问题如下图：
选项：
A. 
B. 
C. 
解释：
应该是报告Net asset吧？Net asset等于asset？
发亮_品职助教 · 2020年02月14日
嗨，努力学习的PZer你好：
"应该是报告Net asset吧？"
是的，报表里只出现Pension fund的净值。
“Net asset等于asset?”
不等于。
他是这样，要么是Overfunded，净资产>0，所以只给Asset端加一笔；要么是Underfunded，净资产<0，所以只给Liability端加一笔。
所以答案的解释：An overfunded plan appears as an asset on the BS or An underfunded plan appears as a Liability on the BS，是完全没有问题的
Overfunded时，就报在Asset端，Underfunded时，就报在负债端，无论是在资产端出现，还是负债端出现，只报净值。
-------------------------------努力的时光都是限量版，加油！
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NO.PZ2019100901000005 请问这题是考的哪个考点，哪个地方？