全球最權(quán)威的穆迪投資機構(gòu)hr福利分析(編輯修改稿)
2025-08-18 09:45 本頁面
【文章內(nèi)容簡介】 mortality, discount and p. Increase rates) PBO: Projected benefit obligation. PV of benefits earned to date incl. projected salary increases Economic position of the firm39。s pension plans = Fair value of plan assets PBO Actuarial present value of benefits earned during the current period (by virtue of having worked another year) 8 BS and IS Reporting 1998 1999 2022 2022F u n d e d S ta tu s Fu n d e d s t a t u s 348 817 693 ( 6 9 3 ) U n a m o r t i z e d p r i o r s e r v i c e c o s t ( 2 8 ) ( 2 0 ) ( 2 ) 5 U n a m o r t i z e d t r a n s i t i o n o b l i g a t i o n 4 6 4 2 U n r e c o g n i z e d n e t a c t u a r i a l ( g a i n ) l o s s ( 1 6 4 ) ( 5 9 3 ) ( 3 1 1 ) 1 , 0 9 6 M i n i m u m l i a b i l i t y a d j u s t m e n t 0 0 0 ( 1 5 1 )P r e p a i d ( a c c r u e d ) b e n e f i t c o s t 160 210 384 259Economic position of the firm39。s pension plans = Fair value of plan assets PBO Net balance sheet entry for plan status If plan level pension liability (ABO plan assets), diff. must be recognized as a min. liability . intangible asset + charge to prehensive ine. N e t P e r i o d i c c o s t (b e n e fi t) S e r v i c e c o s t 155 155 125 90 I n t e r e s t c o s t 237 245 222 226 E x p e c t e d r e t u r n o n p l a n a s s e t s ( 2 6 7 ) ( 3 5 8 ) ( 3 3 1 ) ( 3 4 4 ) R e c o g n i z e d n e t a c t u a r i a l ( g a i n ) l o s s 26 2 ( 1 3 ) ( 1 4 ) O t h e r ( 1 3 ) ( 5 1 ) ( 1 5 5 ) 36N e t p e r i o d i c c o s t ( b e n e f i t ) 138 ( 7 ) ( 1 5 2 ) ( 6 )Expected long term return on plan assets. Key subjective driver of
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