[求助]二级FSA - pension reporting - CF/S economic, reporting

shootingstar

pension reporting 在调整cash flow statement的时候，如果出现 over contributed 或者 under contributed, 有一个差额需要在CFO与CFF之间调整，请问这个差额是 employer contribution - economic pension expense 还是 employer contribution - pension expense? 另外，economic pension expense 与 pension expense 的区别是什么？ 谢谢。

sameeragarwal

是(economic pension expense - employer contribution)(1-tax%)