FSA: actual return on pension asset = expected return + actu

expected, return, actual, really

guys, help me on this one:
actual return on pension asset = expected return + actuarial gain? really?
thiss from one of the end of chapter questions, but dont think saw it from sheweser?
any thoughts?
Thanks!

sdada

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2^#

发表于 2013-4-8 15:31 | 只看该作者

in the question in the text other pieces - Settlements/Curtailments/dispostions, foreign exchange adjustments + Plan participant contributions also show up in the move from the Beginning FVPA to the Ending FVPA.
so those need to be removed as well.
Ultimately it boils down to Expected Return on Plan Assets + Actuarial Gain = Actual return on Plan Assets.

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smartpants

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3^#

发表于 2013-4-8 15:31 | 只看该作者

Yes, I bumped into the formula in CFAI text and nothing stated in Scheweser. Anyway, just a small niche.

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FSA: actual return on pension asset = expected return + actu

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