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NO.PZ201812100100000307问题如下 Baseon Exhibits 2 an3, well Holmsteas assumption about future health care inflation, the bt-to-equity ratio calculateRickar for XYZ shoulclosest to: A.2.69.B.2.71.C.2.73. C is correct.To calculate the bt-to-equity ratio, both liabilities antotequity neeto austefor the estimateimpaof a 100-increase in health care costs. The proposeincrease in health care costs will increase totliabilities ancrease equity the same amount. Consequently, the bt-to-equity ratio changes follows:Sensitivity of benefit obligation to 100-increase = $93 Austeliabilities = $17,560 + $93 = $17,653Austeequity = $6,570 – $93 = $6,477Austebt-to-equity ratio = $17,653/$6,477 = 2.7255 ₤ 2.73Consequently, a 100-increase in health care costs increases the bt-to-equity ratio to approximately 2.73.考点养老金假设的改变。解析如果假设health care inflation变高100个bp，health care inflation上升，未来的义务上升，PBO上升，所以负债上升。liability会增加93。从资产负债表调平角度看，由于Health care inflation的改变不会改变asset，那么可以推出equity会相应减少93。计算出bt-to-equity ratio=（17560+93）/（6570-93）=2.73。【提示】1、为什么不考虑expense增加12？养老金费用一是会影响PBO的金额，二是会在损益表或者OCI里确认，损益表和OCI最终影响的就是equity。expense的增加对liability的影响已经考虑在了93这个数字里面，不需要重复考虑了。2、inflation上升为什么不影响plasset？但整体不影响plasset，因为asset只受contribution和真实投资收益的影响。 Benefit obligation 是servicost 吗？ Benefit expense 是记录在 o里的重评估项吗

NO.PZ201812100100000307问题如下 Baseon Exhibits 2 an3, well Holmsteas assumption about future health care inflation, the bt-to-equity ratio calculateRickar for XYZ shoulclosest to: A.2.69.B.2.71.C.2.73. C is correct.To calculate the bt-to-equity ratio, both liabilities antotequity neeto austefor the estimateimpaof a 100-increase in health care costs. The proposeincrease in health care costs will increase totliabilities ancrease equity the same amount. Consequently, the bt-to-equity ratio changes follows:Sensitivity of benefit obligation to 100-increase = $93 Austeliabilities = $17,560 + $93 = $17,653Austeequity = $6,570 – $93 = $6,477Austebt-to-equity ratio = $17,653/$6,477 = 2.7255 ₤ 2.73Consequently, a 100-increase in health care costs increases the bt-to-equity ratio to approximately 2.73.考点养老金假设的改变。解析如果假设health care inflation变高100个bp，health care inflation上升，未来的义务上升，PBO上升，所以负债上升。liability会增加93。从资产负债表调平角度看，由于Health care inflation的改变不会改变asset，那么可以推出equity会相应减少93。计算出bt-to-equity ratio=（17560+93）/（6570-93）=2.73。【提示】1、为什么不考虑expense增加12？养老金费用一是会影响PBO的金额，二是会在损益表或者OCI里确认，损益表和OCI最终影响的就是equity。expense的增加对liability的影响已经考虑在了93这个数字里面，不需要重复考虑了。2、inflation上升为什么不影响plasset？但整体不影响plasset，因为asset只受contribution和真实投资收益的影响。 这里 PA 的actureturn 有可能会随Health Care inflation 的上升而增加。为什么这里判断其不受影响，还有什么隐含条件吗

NO.PZ201812100100000307 问题如下 Baseon Exhibits 2 an3, well Holmsteas assumption about future health care inflation, the bt-to-equity ratio calculateRickar for XYZ shoulclosest to: A.2.69. B.2.71. C.2.73. C is correct.To calculate the bt-to-equity ratio, both liabilities antotequity neeto austefor the estimateimpaof a 100-increase in health care costs. The proposeincrease in health care costs will increase totliabilities ancrease equity the same amount. Consequently, the bt-to-equity ratio changes follows:Sensitivity of benefit obligation to 100-increase = $93 Austeliabilities = $17,560 + $93 = $17,653Austeequity = $6,570 – $93 = $6,477Austebt-to-equity ratio = $17,653/$6,477 = 2.7255 ₤ 2.73Consequently, a 100-increase in health care costs increases the bt-to-equity ratio to approximately 2.73.考点养老金假设的改变。解析如果假设health care inflation变高100个bp，health care inflation上升，未来的义务上升，PBO上升，所以负债上升。liability会增加93。从资产负债表调平角度看，由于Health care inflation的改变不会改变asset，那么可以推出equity会相应减少93。计算出bt-to-equity ratio=（17560+93）/（6570-93）=2.73。【提示】1、为什么不考虑expense增加12？养老金费用一是会影响PBO的金额，二是会在损益表或者OCI里确认，损益表和OCI最终影响的就是equity。expense的增加对liability的影响已经考虑在了93这个数字里面，不需要重复考虑了。2、inflation上升为什么不影响plasset？但整体不影响plasset，因为asset只受contribution和真实投资收益的影响。 93要用到我能理解，但是我一直疑惑那个12为什么不用？

NO.PZ201812100100000307 问题如下 Baseon Exhibits 2 an3, well Holmsteas assumption about future health care inflation, the bt-to-equity ratio calculateRickar for XYZ shoulclosest to: A.2.69. B.2.71. C.2.73. C is correct.To calculate the bt-to-equity ratio, both liabilities antotequity neeto austefor the estimateimpaof a 100-increase in health care costs. The proposeincrease in health care costs will increase totliabilities ancrease equity the same amount. Consequently, the bt-to-equity ratio changes follows:Sensitivity of benefit obligation to 100-increase = $93 Austeliabilities = $17,560 + $93 = $17,653Austeequity = $6,570 – $93 = $6,477Austebt-to-equity ratio = $17,653/$6,477 = 2.7255 ₤ 2.73Consequently, a 100-increase in health care costs increases the bt-to-equity ratio to approximately 2.73.考点养老金假设的改变。解析如果假设health care inflation变高100个bp，health care inflation上升，未来的义务上升，PBO上升，所以负债上升。liability会增加93。从资产负债表调平角度看，由于Health care inflation的改变不会改变asset，那么可以推出equity会相应减少93。计算出bt-to-equity ratio=（17560+93）/（6570-93）=2.73。【提示】1、为什么不考虑expense增加12？养老金费用一是会影响PBO的金额，二是会在损益表或者OCI里确认，损益表和OCI最终影响的就是equity。expense的增加对liability的影响已经考虑在了93这个数字里面，不需要重复考虑了。2、inflation上升为什么不影响plasset？但整体不影响plasset，因为asset只受contribution和真实投资收益的影响。 按照这个说法的话，pbo的改变会让liability anequity同数额改变，在liability里就是直接加减pbo，那么在equity端，这个需要加减的项目叫什么呢？