养老金不管vested还是不vested都不算在traditional BS中？

​reading 32 经典题 第三问题中条件： exhibit 1. Marie 的traditional balance sheet amount to 4 million, which includes 3 million in stocks and bonds and 250,000 in real estate. exhibit 2. 中给出Marie's current pension value 1.75 million. 我的问题是：traditional balance sheet 难道不是已经包括了Marie's current pension value 1.75million 吗？我记得vested pension value 是属于 financial capital的吧？为什么要在4m上再加1.75m呢？