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ruby5ltc · 2023年03月08日

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NO.PZ201812100100000201

问题如下:

The participant bears the greatest amount of investment risk under which plan?

选项:

A.

Plan A

B.

Plan B

C.

Plan C

解释:

B is correct.

Plan B is a defined contribution (DC) pension plan because the amount of future benefit is not defined and SKI has an obligation to make only agreed-upon contributions. The actual future benefits depend on the investment performance of the individual’s plan assets, and the employee bears the investment risk.

A is incorrect because Plan A is a defined benefit (DB) pension plan. In a DB plan, the amount of future benefit is defined based on the plan’s formula (i.e., 1% of the employee’s final salary for each year of service). With a DB pension plan, SKI bears the investment risk.

C is incorrect because Plan C is a health care plan and is classified as a DB plan. Under IFRS and US GAAP, all plans for pensions and other post-employment benefits (OPB) other than those explicitly structured as DC plans are classified as DB plans. The amount of future benefit depends on plan specifications and type of benefit, and it represents a promise by the firm to pay benefits in the future. SKI, not the employee, is responsible for estimating future increases in costs, such as health care, over a long time horizon.

考点:DB、DC特征

解析:题目问那种养老金计划下是让参与人(即员工)承担投资风险的。根据我们学过的知识肯定是DC模式的养老金。那么接下来就是要看三个计划哪个是DC,根据三个plan的“Benefit”描述,也就是员工的受益方式,以及公司的contribution方式,可以确定plan B是DC模式,选项B正确。

plan A是DB模式,plan C是OPB,也属于DBplan。

没看懂选项A和选项B的表述,麻烦老师用简单易懂的话解释一下DB和DC。

1 个答案

袁园_品职助教 · 2023年03月09日

嗨,从没放弃的小努力你好:


1.缴费确定型计划(defined contribution plan,DC plan) 是指企业在向员工的独立账户交纳固定金额的提存金后,不再承担进一步支付义务的离职后福利计划。

在缴费确定型计划下,企业的法定义务是按时交纳提存金,职工所取得的离职后福利金额取决于提存金的多少以及这些提存金按其投资决策而产生的回报。因此,缴费确定型计划的投资风险(提存金及其所产生的投资回报不足以支付预期福利)实质上是由职工来承担的。

缴费确定型计划的会计处理也比较简单。由于不存在进一步支付义务,企业无须在资产负债表上确认负债,仅需将应付提存金作为一项费用计入当期损益。

2.收益确定型计划(defined benefit plan,DB plan) 是承诺在员工退休后为其提供约定金额福利的离职后福利计划。这些福利在离职之后才能收到,其金额一般取决于员工的年龄、服务年限、退休前工资水平等。比如,某项收益确定型计划约定从员工退休到去世,每年支付的福利=员工退休时工资水平的1%×服务年限。

在收益确定型计划下,企业的法定义务是为在职及已退休的职工提供约定的福利。为了在未来能有足够的资金进行福利支付,企业需要设立一些单独的主体(通常为信托基金)来接受并运作提存金,而无论基金的投资回报如何,职工在退休后取得的福利金额都是确定的。因此,收益确定型计划的投资风险由企业来承担。

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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