Hello there:
讓我們再更仔細的看一下pension accounting!!首先有那些因素影響到退休金科目的計算?discount rate,the growth rate of salary per year,the pension year等等,還有就是一些主要的actuarial assumptions!!!
而我們有興趣的是這些因素如何被相對應的記錄!!current service cost與interest cost都會受到discount rate以及the growth rate of salary per year 的影響,主因當然是因為the PBO of specified year是受到這些參數設定的影響的!!
而Funded status在IFRS與U.S. GAAP的處理不同也透露出歐洲與美國對於會計記錄與認定的不同,那些該被認列為CFF,而那些該被認列為CFO,其實也是pension accounting中的重點!!因為這些都會還是影響到企業的Debt-to-Asset ratio與interest coverage ratio!!當Employer contribution > Economic pension expense時,我們知道CFO上升,而CFF下降;當Employer contribution < Economic pension expense時,因為債務增加必須以類似債券的方式融通,因此CFO下降,而CFF上升!!
(F)小結
(1) Beginning PBO + service costs + interest costs + actuarial gain - actuarial loss + plan amendments +/- foreign exchange impact - benefit paid = Ending PBO
(2) Beginning Fair Value of Plan Assets + Actual return on plan assets - benefit paid + contribution by the employer = Ending Fair Value of Plan Assets
(3) Funded status of plan assets = Fair Value of Plan Assets - Pension Benefit Obligation
(4) Service costs + intrerest costs - Expected return on plan assets - Recognized past service costs - curtailment and settlement gains = (Reported) pension expense ( or Net periodic benefit cost)
(5) Service costs + interest costs - Actual return on plan assets - Recognized past service costs - curtailment and settlement gains = Economic pension expense
(6) Economic pension expense = Contribution by the employer - (Ending funded status - Beginning funded status)
(7) Funded status是記錄在Balance sheet當中,而(reported) pension expense則是記錄在Income statement當中!!!
(8) The difference between Pension Asset/Liability and Funded Status: (B/S adjustment)
a. OCI is for the after-tax difference
b. Deferred tax asset/liability is used for the taxes on the difference
(9) 原來Empolyer contribution 被視為CFO的下降!!
a. 當Employer contribution > Economic pension expense時,我們知道CFO上升,而CFF下降!!
b. 當Employer contribution < Economic pension expense時,我們知道CFO下降,而CFF上升!!
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