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西红柿面 · 2024年06月08日

PBO为什么还要跟着不变呢?计划不都已经在前一年修订了吗

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NO.PZ202304050100004203

问题如下:

XYZ SA is a fictional company that uses a DB pension plan as part of its compensation to qualified employees. XYZ SA prepares its financial statements under IFRS. Information on XYZ’s retirement plans is presented in Exhibit 2.

Exhibit 2. XYZ SA Defined BP Information, Fiscal Year 2024

Note: All transactions (including plan amendments) are assumed to occur at year-end.


An analyst is building a financial statement model for XYZ SA. The analyst assumes that service cost and the discount rate in FY2025 will be the same as in the previous year. The analyst’s estimate of pension cost recognized on the income statement in FY2025 is closest to:

选项:

A.

320

B.404 C.531

解释:

C is correct. Pension costs recognized on the income statement comprise service cost and net interest expense/income. The analyst assumes service cost remains the same as in the previous year, or (200+120) = 320. Net interest expense/income is the product of the discount rate and the net pension liability/asset at the beginning of FY2025, or the end of FY2024, [(41,270-38,700) x 0.07] = 211. Summing these two components gives 531.

PBO为什么还要跟着不变呢?计划不都已经在前一年修订了吗

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王园圆_品职助教 · 2024年06月08日

同学你好, 你这个问题“PBO为什么还要跟着不变呢?计划不都已经在前一年修订了吗”助教看不懂呢?

什么叫PBO跟着不变?题目假设的是“The analyst assumes that service cost and the discount rate in FY2025 will be the same as in the previous year.”也就是service cost的金额不变,即PBO的构成部分中的psc和csc是不变的,并没有说PBO本身不变呢

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NO.PZ202304050100004203问题如下 analyst is builng a financistatement mol for XYZSThe analyst assumes thservicost anthe scount rate in FY2025 willthe same in the previous year. The analyst’s estimate of pension costrecognizeon the income statement in FY2025 is closest to: A.320B.404C.531 C is correct. Pension costs recognizeon the incomestatement comprise servicost annet interest expense/income. The analystassumes servicost remains the same in the previous year, or (200+120) =320. Net interest expense/income is the proof the scount rate anthenet pension liability/asset the beginning of FY2025, or the enof FY2024,[(41,720-38,700) x 0.07] = 211. Summing these two components gives 531. 老师,请问这道题是不是出的不严谨,题干没有说到是用的IFRS还是US GAAP,第二小问突然冒出个用US GAAP,然后第三小问又没说了,我还以为默认延续第二小问的问题,但是看答案又变成了IFRS了

2024-10-07 20:11 1 · 回答

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2024-08-02 17:34 1 · 回答

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