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Veronica · 2024年06月14日

没看明白

  1. CFA III
  2. 个人IPS

NO.PZ2018091705000079

问题如下：

Shelly tells her investment manager that she has recently been reading about traditional and economic balance sheets, would like to clarify her understanding on calculation of net wealth. Which of following formulations are correct to calculate her net wealth?

选项：

A.

Net wealth = Net worth +(PV of future earnings + PV of unvested pension benefits) -(PV of consumption goals + PV of bequests)

B.

Net wealth = Net worth -(PV of future earnings + PV of unvested pension benefits) +(PV of consumption goals + PV of bequests)

C.

Net wealth = PV of future earnings + PV of unvested pension benefits +PV of consumption goals + PV of bequests

解释：

A is correct.

考点: Economic (Holistic) Balance Sheet

解析：Net wealth 净财富的计算方法如下:

Net wealth = Net worth from the traditional balance sheet +(Present value of future earnings + Present value of unvested pension benefits) – (Present value of consumption goals + Present value of bequests)

这道题的答案我能不能这么理解：

traditional balance sheets的A-L算出的结果是net worth？

economic/extended/holistic balance sheets的A-L算出的结果是net wealth？

那为什么我在asset allocation里面学的economic/extended/holistic balance sheets的A-L算出的结果是net worth呢？

net worth和net wealth到底都是什么意思？对应谁？请老师分别直接解释一下，谢谢老师！

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王暄_品职助教 · 2024年06月14日

Net Worth（净资产）：

  • net worth指的是从传统的资产负债表（traditional balance sheet）中计算出来的资产（Assets）减去负债（Liabilities）的余额。
  • 它的计算公式是：Net Worth = Assets - Liabilities
  • 这个概念主要用于描述个人或公司的当前财务健康状况，即不考虑未来收入或支出的当前价值。

Net Wealth，又称为economic net worth（净财富）：

  • net wealth是一个更广泛的概念，它不仅考虑了当前的资产和负债，还考虑了未来的收入、支出、养老金和其他财务承诺。
  • 它的计算公式通常包括了对未来收入（Present Value of Future Earnings）、未归属的养老金福利（Present Value of Unvested Pension Benefits）、消费目标（Present Value of Consumption Goals）和遗产计划（Present Value of Bequests）的现值评估。
  • net wealth更多地用于全面经济资产负债表（Economic/Extended/Holistic Balance Sheet）中，用于制定长期财务计划和策略。

关于你提到的“asset allocation里面学的economic/extended/holistic balance sheets的A-L算出的结果是net worth”，可能AA里的全称叫economic net worth ？因为economic net worth = net wealth即economic balance sheet里的equity


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2021-10-15 16:22 2 · 回答

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