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?