f*********g
发帖数: 4 | 1 2011 2010
PBO 没有给 已知
Plan assets 已知 已知
AOCI-PSC 没有给 已知
Service Cost 已知
Contribution 已知
PBO Actuarial Gain 已知
Discount rate 10% 10%
Expect return 10% 10%
Service year: 10 years
No amendment to plan in 2011
1.PBO on Dec,31th,2011
2.pension expense
3.amortization of gain or loss 2012, if any
这题第二小题，计算pension exp的时候，amortization of net gain/loss 该如何处
理啊？直接当做0？
第三小题问2012年的amortization of net gain/loss 怎么做呢？
谢谢指点啊 | a**h
发帖数: 2 | 2 1. PBO on Dec,31th,2011
PBO Beg (=2010 end, 若第一年adopt the plan=0)
+Service cost
+interest cost on PBO (discount rate * PBO)
+PSC from current plan amendment (here is 0)
+actuarial loss/+ gain on PBO
- benefit paid
=PBO End
2. pension expense
Service cost
+interest cost on PBO beg.
- expected return on PA
+ amortization of PSC
+ amortization of net loss/- net gain
= pension expense
Note: amortization of gain or loss
Threshold/Corridor=10% of greater of PBO or PA
amor. of gain or loss=(Net loss/gain beg-Threshold)/avg. remaining service
life
3. It's hard to give a formula here but the gain/loss for 2012 depends on
the beg gain/loss (2011 end), amortization of net gain/loss, gain/loss on PA
, gain/loss on PBO. |
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