Oh I just looked at it. Because most examples you see the pension is Underfunded (which is usually the case in real life), but this pension is Overfunded. Therefore it does increase, not the "obligation" but the pension asset for once.
You have to be careful to see whether or not the pension is an obligation or asset to the company, b/c if its overfunded it is an asset. |
发表于 2011-7-13 14:12
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