问题如下：
The following information is associated with a company that offers its employees a defined benefit plan:
Fair value of fund’s assets $1,500,000,000
Estimated pension obligations $2,600,000,000
Present value of estimated pension obligations $1,200,000,000
Based on this information, the company’s balance sheet will present a net pension:
选项：
A. asset of $300,000,000.
B. asset of $1,400,000,000.
C. liability of $1,100,000,000.
解释：
A is correct.
A company that offers a defined benefit plan makes payments into a pension fund and the retirees are paid from the fund. The payments that a company makes into the fund are invested until they are needed to pay retirees. If the fair value of the fund’s assets is higher than the present value of the estimated pension obligation, the plan has a surplus and the company’s balance sheet will reflect a net pension asset. Because the fair value of the fund’s assets is $1,500,000,000 and the present value of estimated pension obligations is $1,200,000,000, the company will present a net pension asset of $300,000,000 on its balance sheet.
请问为什么DB养老金的资产是公允价值，负债是现值？上课哪里讲到过吗？完全没有印象，感觉一边学一边忘。
