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luvsweeties · 2018年11月21日

问一道题:NO.PZ2018062018000022 [ CFA I ]

问题如下图:

选项:

A.

B.

C.

解释:

这题蒙对的… 请问老师

四项里面不记得有actuarial gain or loss啊,倒是DB这里没有提到… 

1 个答案
已采纳答案

品职辅导员_小明 · 2018年11月22日

actuarial gains 是养老金会计的相关专业术语

意思就是精算假设,比如说以前,公司通过精算假设,假设人的寿命是80岁,于是从员工60岁退休到80岁有20笔payment

但是现在呢,由于环境污染严重,工作压力大,人的实际寿命只有75岁,于是实际的payment只有15笔,这个时候就会有 actuarial gains ,计入OCI,属于pension liability adjustments,这个你在二级会更深入学习,在一级只需要知道这个是在OCI就可以了

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