NO.PZ202401310100000203
问题如下：
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/in-come is the product of the discount rate and the net pension liability/asset at the beginning of FY2025, or the end of FY2024, [(41,720-38,700) x 0.07] = 211. Summing these two components gives 531.
就是说2024年底的41720里面已经包含了2024年的PSC 120是吧？
那计算2025年的数据，2025年初的PBO=2024年底的PBO，就是等于41720，对吗？
而2025年也有PSC，也是120，但是按题目所示，是在2025年底才算入，所有算INT COST时候不需要考虑，对吗？
