以此题为例，那多的0.3asset放到那里去了呢？

问题如下：

K&K’s retirement benefit plans is described as follows:

Fair value of assets: 3 billion

Present value of obligation: 2.2 billion

Present value of reductions in future contributions: 0.5 billion

For Plan A, SKI should report a net pension:

选项：

A.

asset of 0.5 billion.

B.

asset of 0.8 billion.

C.

liability of 0.5 billion.

解释：

A is correct.

考点：funded status

解析：Funded status=FV of pension asset-pension liability=3-2.2=0.8 billion，大于0为net pension asset。

公司的Fund asset 是3 billion, Liability 是2.2billion。资产大于负债，所以应当报告资产，而不是负债。

由于ceiling等于0.5billion，因此funded status应该以ceiling为封顶数报告，即net pension asset=0.5 billion。