pension里CFO和NI的调整 difference, economic, between

mp3bu

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)

apf薛老师

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%)