返回列表 发帖

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)

返回列表