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HL · 2022年01月08日

pension obligation is €10 million不用求PV吗?

NO.PZ2016012101000206

问题如下:

Penben Corporation has a defined benefit pension plan. At 31 December, its pension obligation is €10 million and pension assets are €9 million. Under either IFRS or US GAAP, the reporting on the balance sheet would be closest to which of the following?

选项:

A.

€10 million is shown as a liability, and €9 million appears as an asset.

B.

€1 million is shown as a net pension obligation.

C.

Pension assets and obligations are not required to be shown on the balance sheet but only disclosed in footnotes.

解释:

B is correct.

The company will report a net pension obligation of €1 million equal to the pension obligation (€10 million) less the plan assets (€9 million).

解析:不管是美国准则还是国际准则,都规定pension fund在资产负债表上要报告一个funded status的净值,如果是资产大于负债,就是net pension asset,如果是负债大于资产,就是net pension liability,这道题是负债10,资产9,用负债减资产,1 million就是net pension liability。obligation是liability的意思。

养老金是将来要付的,肯定要计算现值才能比较吧?

1 个答案

Kiko_品职助教 · 2022年01月09日

嗨,从没放弃的小努力你好:


这里pension asset,pension liability已经都是现值了,所以不需要考虑这个问题,直接算一个net就可以了。

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虽然现在很辛苦,但努力过的感觉真的很好,加油!