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标题: pension里CFO和NI的调整 [打印本页]

作者: spartanag07 时间: 2013-8-19 13:12 标题: pension里CFO和NI的调整

Pension里，the effect on CFO is the difference between pension expense and firm contribution。这里应该是Pensin expense还是economic pension expense?

另外，如果调整NI的话，是不是应该(Economic pension expense - pension expense)*(1-t)

作者: ba736 时间: 2013-8-19 13:13

是economic pension expense,
调整是调整CFO到CFF(如果ECONOMIC PENSION EXPENSE > CF)，
调整金额是Economic pension expense - employer contribution)*(1-t%)

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