schweser pension plan 这部分写明 expected return on plan assets 提高 会使Net pension asset提高或Net pension liability降低，从而改善企业的financial statement ,leverage ratio.
可是Funded status都于expected return on plan assets 无关（只与actual return on asset有关），
Funded status>>
+ Unrecognized actuarial losses or>>
- Unrecognized actuarial gains>>
+ Unrecognized prior service cost>>
+ Unrecognized prior transition obligation or>>
- Unrecognized prior transition asset
+ Amortization of actuarial gains or losses and plan amendments
= Net pension asset (liability)
怎么net pension asset(liability)会与这个精算rate 撤上关系呢？
望高手指点！ | 
发表于 2006-4-12 09:28
|