HELP! CFA LEVEL 2 problem? return, problem, expected, liability, face

spiritall

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！

spiritall

谢谢斑竹的详尽回答，可是还是没有太看懂为什么expected return 提高，会使net pension liability 降低呢？还望版主进一步讲解。