标题: pension里CFO和NI的调整 [打印本页]

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作者: mp3bu    时间: 2013-9-27 15:40     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)

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作者: apf薛老师    时间: 2013-9-27 15:53

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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