pension obligation is €10 million不用求PV吗？

问题如下：

Penben Corporation has a defined benefit pension plan. At 31 December, its pension obligation is €10 million and pension assets are €9 million. Under either IFRS or US GAAP, the reporting on the balance sheet would be closest to which of the following?

选项：

€10 million is shown as a liability, and €9 million appears as an asset.

€1 million is shown as a net pension obligation.

Pension assets and obligations are not required to be shown on the balance sheet but only disclosed in footnotes.

解释：

B is correct.

The company will report a net pension obligation of €1 million equal to the pension obligation (€10 million) less the plan assets (€9 million).

解析：不管是美国准则还是国际准则，都规定pension fund在资产负债表上要报告一个funded status的净值，如果是资产大于负债，就是net pension asset，如果是负债大于资产，就是net pension liability，这道题是负债10，资产9，用负债减资产，1 million就是net pension liability。obligation是liability的意思。