Board logo

标题: Required rate of return for defined benefit plans [打印本页]

作者: AnalystForum    时间: 2013-4-22 14:25     标题: Required rate of return for defined benefit plans

Is the discount rate of liabilites?
if that is correct, when being consersative, arent discount rates set lower to increase the size of liabilities.
so, that means you are not as risk tolerant?
is that train of though correct?
作者: firat    时间: 2013-4-22 14:25

DR + cushion if any
作者: former    时间: 2013-4-22 14:26

Discount rate if fully funded.   Doubt this will require a calc.  Too subjective and requires lots of actuarial assumptions.   Focus on direction.
作者: btcapital    时间: 2013-4-22 14:27

Is based on actuarial assumtions on growth in PBO




欢迎光临 CFA论坛 (http://forum.theanalystspace.com/) Powered by Discuz! 7.2