
- UID
- 223348
- 帖子
- 250
- 主题
- 63
- 注册时间
- 2011-7-11
- 最后登录
- 2013-8-22
|
Increase discount rate on PBO
I want to confirm the effects of an increase in discount rate, because while I was aware of the first two below I only just came across info that the third one occurs as well.
If discount rate increases:
1) Service Cost decreases
2) Interest Cost decreases
3) Actuarial gain (which is a negative amount so decreases PBO as well) |
|