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2#
发表于 2013-4-2 12:37
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actuarial gain/loss. Change my assumption of compensation growth rate from 4% to 5%. PBO goes from $1,000,000 to $1,500,000. acutarial loss of $500k
prior service gain/loss: we are changing pension to give employees 50% of their final salary instead of 40%. PBO goes up $500k. |
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