讓同學(xué)
2021-10-03 11:43請老師詳細(xì)說下這兩個選項，pension plan居然是可以停止的嗎？停止之后在報表上如何處理呢？另外plan service cost是調(diào)整了actuarial assumption（比如工資增長、壽命、養(yǎng)老金比例）所產(chǎn)生的費用是嗎？CSC就是正常的每年遞增的pension liability是嗎？二級學(xué)過記不太清楚了。
所屬：CFA Level III > Portfolio Management for Institutional Investors 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個回答
Chris Lan助教
2021-10-04 23:25
該回答已被題主采納
同學(xué)你好
原文說了一些美國的具體法律規(guī)定。其中規(guī)定是可以中終PENSION的。但原文并未提及具體如何做賬。機構(gòu)投資者這塊不會考會計做賬的。
US corporate pension plans are subject to significant regulatory oversight. The Employee Retirement Income Security Act of 1974 (ERISA) regulates vesting, funding requirements, and payouts. ERISA includes a fiduciary code of conduct and required disclosures. ERISA established the Pension Benefit Guaranty Corporation, a US government agency that collects premiums from pension plan sponsors and pays benefits to participants (approximately 630,000) in terminated plans. Although ERISA protects benefits that workers have earned, an employer may still terminate a plan, essentially freezing a worker’s ability to earn additional benefits.
past services cost是調(diào)整精算假設(shè)后的調(diào)整部分。
current services cost是每年要支出的養(yǎng)老金福利部分。
這塊在三級不會再考了，放心好了。三級不考財報。
0
0
1
1
