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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)

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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