NO.PZ2018062018000084
问题如下：
A company offers its employees DB plan:
fair value of fund's asset: 100 million
estimated pension obligation: 220 million
present value of estimated pension obligation: 90 million
the amount related to DB plan reported on the balance sheet is:
选项：
A.net asset: 10 million
B.total liability:220 million
C.net liability: 10 million
解释：
A is correct. The company should report net asset or liability of DB plan, the net asset/liability= fair value of asset- pv of obligation
NEt asset和net liability有什么区别
