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- UID
- 223391
- 帖子
- 213
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- 2011-7-11
- 最后登录
- 2014-8-7
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Should be
Funded Status (FV of Assets - PBO)
+/- Unrecognized (Gains) and Losses You subtract the gains
+/- Unrecognized Past Service Cost
+/- Unrecognized Transition (Asset) or Liability You subtract asset, add liability
________________________
Net Pension Asset (Liability)
So it would be
Funded Status - Unrecognized Gains + Unrecognized Past Service Cost
-85 - 12 + 27 = -70 |
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发表于 2013-4-3 23:16
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