未生效就离职

问题如下：

The board of directors at Sallie-Kwan Industrials (SKI), a publicly traded company, is meeting with various committees following the release of audited financial statements prepared in accordance with IFRS. SKI’s plan A is DB plan and the current service cost change from last quarter has primarily resulted from a higher percentage of employees that are expected to leave before the full vesting period.

Based on the FC chair’s explanation about the current service cost change, the present value of Plan A’s obligation:

选项：

A.

decreased.

B.

stayed the same.

C.

increased.

解释：

A higher percentage of employees is expected to leave before the full 10-year vesting period, which would decrease the present value of the DB obligation. If the employee leaves the company before meeting the 10-year vesting requirement, she may be entitled to none or a portion of the benefits earned up until that point. In measuring the DB obligation, the company considers the probability that some employees may not satisfy the vesting requirements (i.e., may leave before the vesting period) and use this probability to calculate the current service cost and the present value of the obligation.