发亮_品职助教 · 2019年06月10日
表格里面,关于TEPP的情况为:
Pension plan assets:$8,734;
Projected benefit obligation (PBO):$12,477,所以Funding ratio = 8,734 / 12,477 = 70%
然后又说Funding shortfall in TEPP比行业平均更大:
The funding shortfall in TEPP is significantly larger than the airline industry average.
Funding shortfall越小,说明PBO和Pension asset的数值越接近,于是:Pension asset / PBO的比例越大。
因为行业的Funding shortfall更小,所以行业的Pension assets与PBO越接近,所以行业的Funding ratio,比TEPP更大。