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壹贰三番 · 2023年01月23日

9683？

  1. CFA II
  2. FRA

* 问题详情，请 查看题干

NO.PZ202208300100000302

问题如下：

At the end of Smith’s second year of service, the estimated defined-benefit obligation arising from his employment is closest to:

选项：

A.$20,092.00

B.$27,802.00

C.$20,818.00

解释：

Solution

C is correct.

  1. Determination of annual unit credit (benefit)

    • Estimated final salary (Exhibit 1): $71,261

    • Estimated annual (end of year) payment in retirement (six years of service, 2018–2023): $71,261 × 1.75% × 6 = $7,482.41

    • Present value of estimated future payments as of the start of retirement (keystrokes using a financial calculator): PV of 7,482.41 for 25 years at 7.5% (N = 25, I = 7.5, PMT = 7,482.41, Mode: End; PV = ?) = $83,406

    • Annual unit credit at time of retirement per service year: 83,406/6 = $13,901

  2. Determination of build-up of pension obligation for the employee

A is incorrect. It ignores the interest charge on the opening obligation: 20,818 – 726 = 20,092.

B is incorrect. It uses no interest or time value: 2 years × Annual credit = 2 × 13,901 = 27,802.

请问opening obligation 9683是怎么得到的？

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袁园_品职助教 · 2023年01月25日

嗨，爱思考的PZer你好：


这个是从2018年计算出来的closing obligation来的。因为题目说the new collective agreement became effective 1 january 2018.所以2018年是pension plan的第一年。我们通过Projected unit credit Method.先计算出current service cost(是PV of annual unit credit)=13901/(1+0.075)5=9683.

然后第一年是没有interest cost，所以2018年的closing obligation=current service cost=9683.

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NO.PZ202208300100000302 问题如下 the enof Smith’s seconyeof service, the estimatefinebenefit obligation arising from his employment is closest to: A.$20,092.00 B.$27,802.00 C.$20,818.00 SolutionC is correct.termination of annuunit cret (benefit)Estimatefinsalary (Exhibit 1): $71,261Estimateannu(enof year) payment in retirement (six years of service, 2018–2023): $71,261 × 1.75% × 6 = $7,482.41Present value of estimatefuture payments of the start of retirement (keystrokes using a financicalculator): PV of 7,482.41 for 25 years 7.5% (N = 25, I = 7.5, PMT = 7,482.41, Mo: En PV = ?) = $83,406Annuunit cret time of retirement per serviyear: 83,406/6 = $13,901termination of builup of pension obligation for the employeeA is incorrect. It ignores the interest charge on the opening obligation: 20,818 – 726 = 20,092.B is incorrect. It uses no interest or time value: 2 years × Annucret = 2 × 13,901 = 27,802. 老师，这道题怎么难，考试会考吗

2024-03-03 23:06 1 · 回答

NO.PZ202208300100000302 问题如下 the enof Smith’s seconyeof service, the estimatefinebenefit obligation arising from his employment is closest to: A.$20,092.00 B.$27,802.00 C.$20,818.00 SolutionC is correct.termination of annuunit cret (benefit)Estimatefinsalary (Exhibit 1): $71,261Estimateannu(enof year) payment in retirement (six years of service, 2018–2023): $71,261 × 1.75% × 6 = $7,482.41Present value of estimatefuture payments of the start of retirement (keystrokes using a financicalculator): PV of 7,482.41 for 25 years 7.5% (N = 25, I = 7.5, PMT = 7,482.41, Mo: En PV = ?) = $83,406Annuunit cret time of retirement per serviyear: 83,406/6 = $13,901termination of builup of pension obligation for the employeeA is incorrect. It ignores the interest charge on the opening obligation: 20,818 – 726 = 20,092.B is incorrect. It uses no interest or time value: 2 years × Annucret = 2 × 13,901 = 27,802. 工作两年获得的养老金 71261*1.75%*2= 2494.13求现值 PV(7.5%,25,-2494.13,0)=27,801.99再折现到现在 27,801.99/(1.076^4)= 20,740.86

2023-08-08 14:22 1 · 回答