问题如下:
ABC LA,a furnishings shopping company, offers its employees a defined benefit pension plan. The related information as follows:
The benefit paid during the year is:
选项:
A. 9,00
B. 1,200
C. 800
解释:
C is correct.
考点:DB plan 的计算公式
解析:
从资产或从负债出发都可计算benefit paid:
从资产出发:根据公式:(注意plan asset中包含的是资产的真实收益而不是预期收益)
Plan assets at end of year =Plan assets at beginning of year + Employer contributions
+ Actual return on plan assets - benefit paid
代入数字:
44300=40800+1200+3100 - benefit paid
Benefit paid=800
从负债出发:
PBO at end of year=PBO at beginning of year+CSC+PSC+int cost+A/L-benefit paid
其中,int cost=PBO beg *discount rate=45000*7.5%=3375
所以benefit paid=45000+320+150+3375+350-48395=800
计算actual L/G的时候为什么只考虑loss,不考虑➕3100呢?