
- UID
- 223412
- 帖子
- 334
- 主题
- 15
- 注册时间
- 2011-7-11
- 最后登录
- 2014-8-7
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anyone else think this questions is sort of asked backwards???
if you start with the underfunded liability of (70) then factor in actuarial gain of +12, then subtract the prior service cost of (27) you arrive at the answer more intuitively
(-70) + 12 - 27 = 85 |
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