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pacermiller31 · 2022年11月13日

选项C如果是US GSSP是不是就是对的

* 问题详情,请 查看题干

NO.PZ201812100100000302

问题如下:

Which of Rickards’s statements about the PVDBO is correct?

选项:

A.

Statement 1

B.

Statement 2

C.

Statement 3

解释:

A is correct.

To estimate the PVDBO, the company must make a number of assumptions, such as future compensation increases, discount rates, and expected vesting. If changes in assumptions increase the obligation, the increase is referred to as an actuarial loss.

B is incorrect because the PVDBO does not include the value of plan assets in the calculation.

C is incorrect because the expected long-term rate of return on plan assets is not used to calculate the PVDBO. The interest rate used to calculate the PVDBO is based on current rates of return on high- quality corporate bonds (or government bonds, in the absence of a deep market in corporate bonds) with currency and durations consistent with the currency and durations of the benefits.

An actuarial loss is accompanied by an increase in the PVDBO.

解析:A选项正确。为了估计PVDBO,公司需要做出一些假设,比如员工未来薪酬的增长率、折现率和预期服务年限。如果假设的改变增加了PBO,负债的增加对公司来说是一个loss,就是actuarial loss。

选项B错误,因为PVDBO的计算不涉及plan assets。

选项C错误,因为计算PVDBO时使用的折现率是公司发行的相同期限的、相同货币的、高质量债券的收益率(如果没有公司债,也可以用国债代替)。

【提示】PVDBO就是PBO,是国际准则和美国准则的不同叫法,是一个东西。

用expected return计算PBO

1 个答案
已采纳答案

袁园_品职助教 · 2022年11月14日

嗨,爱思考的PZer你好:


不是,所有的PBO都是用interest rate来折现,我们的expected return 只是用在GAAP的pension cost 里面算 计划资产预期回报(expected return on plan assets)的时候用的,而且这个计划资产预期回报也不是等于PBO*expected return ,是等于plan asset*expected return 。

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