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苏苏1124 · 2022年09月15日

Actuarial gains 为什么在OCI

NO.PZ2018062018000022

问题如下:

Foreign currency translation gains                  4

Unrealized loss on available-for-sale securities        2

Unrealized loss on held-to-maturity securities         1

Actuarial gains                                  2

From the above date, other comprehensive income will be:

选项:

A.

5

B.

3

C.

4

解释:

C is correct. Other comprehensive income includes foreign currency translation gains or losses, actuarial gains or losses, unrealized gains or losses on available-for-sale securities, unrealized loss from cash flow hedging derivatives. OCI=4-2+2=4. It has nothing to do with unrealized loss on held-to-maturity securities.

如题,请教老师!谢谢!

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王园圆_品职助教 · 2022年09月15日

嗨,从没放弃的小努力你好:


同学你好,actuarial gain 和actual gain意思完全不同,是指的精算统计收益

一般发生在对职员的Pension plan进行计算的时候,公司调整预算,认为自己将要支付的pension会小于原本预计的pension的时候,就会产生一个gain

但是这只是由于公司的预计变更所产生的“收益”,不是很靠谱,所以需要计入OCI

以下为讲义相关OCI的一道例题截图


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虽然现在很辛苦,但努力过的感觉真的很好,加油!

苏苏1124 · 2022年09月17日

想起来了!谢谢老师!

王园圆_品职助教 · 2022年09月17日

嗨,爱思考的PZer你好:


不客气,同学加油!

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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