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Diana · 2023年01月26日

Actuarial gains为什么算?

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.

Actuarial gains为什么算?

1 个答案

王园圆_品职助教 · 2023年01月26日

嗨,爱思考的PZer你好:


同学你好,请看以下讲义截图黄色画圈部分

actuarial gain属于DBplan为确认费用的一部分,是属于OCI的哦

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