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临江仙 · 2023年01月25日

Estimated pension obligations和Present value of estimated pension obligations区别

NO.PZ2017102901000084

问题如下:

The following information is associated with a company that offers its employees a defined benefit plan:

Fair value of fund’s assets $1,500,000,000

Estimated pension obligations $2,600,000,000

Present value of estimated pension obligations $1,200,000,000

Based on this information, the company’s balance sheet will present a net pension:

选项:

A.

asset of $300,000,000.

B.

asset of $1,400,000,000.

C.

liability of $1,100,000,000.

解释:

A is correct.

A company that offers a defined benefit plan makes payments into a pension fund and the retirees are paid from the fund. The payments that a company makes into the fund are invested until they are needed to pay retirees. If the fair value of the fund’s assets is higher than the present value of the estimated pension obligation, the plan has a surplus and the company’s balance sheet will reflect a net pension asset. Because the fair value of the fund’s assets is $1,500,000,000 and the present value of estimated pension obligations is $1,200,000,000, the company will present a net pension asset of $300,000,000 on its balance sheet.

Estimated pension obligations $2,600,000,000


Present value of estimated pension obligations $1,200,000,000


两者有什么区别

3 个答案

lynn_品职助教 · 2023年06月09日

嗨,努力学习的PZer你好:


计算养老金的负债的时候,养老金负债是未来要支付的养老金的现值之和,estimated pension obligations顾名思义就是未来养老金要支付出去的部分。

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Yoyo1223 · 2023年06月09日

那什么时候会用到estimated pension obligations?


lynn_品职助教 · 2023年01月26日

嗨,爱思考的PZer你好:


前者没有折现,后者是折现了的。主要是加了PV。

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!