问一道题：NO.PZ2017102901000084

NO.PZ2017102901000084 问题如下 The following information is associatewith a company thoffers its employees a finebenefit plan:Fair value of funs assets $1,500,000,000Estimatepension obligations $2,600,000,000Present value of estimatepension obligations $1,200,000,000Baseon this information, the company’s balansheet will present a net pension: A.asset of $300,000,000. B.asset of $1,400,000,000. C.liability of $1,100,000,000. A is correct.A company thoffers a finebenefit plmakes payments into a pension funanthe retirees are paifrom the fun The payments tha company makes into the funare investeuntil they are neeto pretirees. If the fair value of the funs assets is higher ththe present value of the estimatepension obligation, the plha surplus anthe company’s balansheet will reflea net pension asset. Because the fair value of the funs assets is $1,500,000,000 anthe present value of estimatepension obligations is $1,200,000,000, the company will present a net pension asset of $300,000,000 on its balansheet. Estimatepension obligations $2,600,000,000Present value of estimatepension obligations $1,200,000,000两者有什么区别

asset of $1,400,000,000. liability of $1,100,000,000. A is correct. A company thoffers a finebenefit plmakes payments into a pension funanthe retirees are paifrom the fun The payments tha company makes into the funare investeuntil they are neeto pretirees. If the fair value of the funs assets is higher ththe present value of the estimatepension obligation, the plha surplus anthe company’s balansheet will reflea net pension asset. Because the fair value of the funs assets is $1,500,000,000 anthe present value of estimatepension obligations is $1,200,000,000, the company will present a net pension asset of $300,000,000 on its balansheet. 请问为什么养老金的资产是公允价值，负债是现值？上课哪里讲到过吗？完全没有印象，感觉一边学一边忘。

    怎么计算出来的300000000呢？？？？

本题是否可以当结论记住计入资产负债表的net的值是fair value of asset和present value of obligation的差？而不是与estimateobligation的差？