拜同學(xué)
2020-12-01 17:31請(qǐng)問vested pension is financial asset, unvested pension is human capital 對(duì)嗎？
所屬：CFA Level III > Private Wealth Management 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個(gè)回答
Chris Lan助教
2020-12-01 18:14
該回答已被題主采納
同學(xué)你好
unvested pension benefit算Financial Capital
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追問
課后題 henri blanc的case中，答案是說unvested pension benefits 認(rèn)為是human capital？
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追答
同學(xué)你好
抱歉，我看錯(cuò)了。對(duì)不起，希望不要誤導(dǎo)了你。
Employer Pension Plans (Vested)是Financial asset。
而unvested 算在human capital中。當(dāng)時(shí)看的時(shí)候，沒看最后半句話。
We include only vested pension benefits as financial assets, because unvested pension benefits are typically contingent on future work and are thus considered to be part of human capital.
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