老师 corridor 听着好熟悉。是什么意思？ 在financial report 哪里讲了？

嗨，爱思考的PZer你好：

养老金里面，Periodic Pension Cost under GAAP这个知识点中提到corridor approach。

大致意思是说，精算收益损失如果超过PBO/或者plan asset 的10%， 那么需要摊销。

讲义113页中提到：

Actuarial gains and loss are amortized using the corridor approach

Once the beginning balance of actuarial gains and losses exceed 10% of the greater of the beginning PBO or plan assets, amortization is required.

Company can choose to amortize actuarial gains and losses more quickly

----------------------------------------------
努力的时光都是限量版，加油！