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醉清风 · 2023年03月03日

为什么Actuarial gains算入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

1 个答案

lynn_品职助教 · 2023年03月04日

嗨,爱思考的PZer你好:


我们要理解并记住actuarial gain的涵义。


actuarial gain ,要与actual gain进行区分,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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