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标题: AICPA读书笔记FAR之Pension(2) [打印本页]
作者: kevin 时间: 2014-5-19 13:45
标题: AICPA读书笔记FAR之Pension(2)
本帖最后由 kevin 于 2014-5-19 13:50 编辑
3. Return on plan asset
在pension accounting里面,需要同时关注actual return和expected return,以及difference between actual return and expected return.
(1). actual return on plan asset
Actual return指的是资产投资产生的实际收益。如果实际的收益是正的话,plan asset会增加。
Plan asset期末余额=Plan asset期初余额+ actual return + contribution - benefits paid
注意:(1). Plan asset期初余额和期末余额都是用公允价值来衡量的
(2). 在实际过程中,actual return往往是倒轧出来的
(3). Contribution会增加plan asset, 不影响PBO, 总的pension liability减少。Benefits paid的时候同时减少plan asset和PBO。
(2). expected return on plan asset
事实上,计入当期pension cost的是expected return。这样做的主要目的是smooth earnings/losses。实际中,年与年之间的actual return会存在较大的波动性,通过平滑收益,可以是年与年之间的财报更具有可比性和一致性。
若positive expected return的情况下,相应pension cost减少;因为资产会按照预期增值可以相应减少未来需要付出的养老金成本。
(3). Difference between actual and expected return on plan asset.
实际收益和期望收益的差别。Plan asset的实际收益率和预期收益率发生偏差,出于平滑收益的目的,这部分的差额在调整Plan asset的同时,一次性计入OCI而不是pension cost. 同样出于平滑收益的目的,actual和expected之间return的部分会以摊销的形式逐期确认入pension cost.
所以,在return这部分里面,initial measurement相应的会计分录是:
Account Amount
Dr: Pension liability actual return
OCI difference between actual and expected return
Cr: Pension cost expected return
4. actuarial gain/loss (from changes in actuarial or underlying assumption)
养老金精算师发现,基于当前的条件对未来该pension plan相关信息(如平均寿命,薪资增长幅度等)的预测与刚开始的时候存在着偏差,那么就需要调整相关的assumption和actuarial results,这在会计上面的反映就是PBO的调整。
同样,出于“平滑”的目的,以及考虑到精算师假设的变动对经济利益的影响涉及到多个会计期间,因而,与difference in actual and expected return on plan asset类似,调整PBO的同时,一次性计入OCI而不是pension cost,并且在未来以摊销的形式逐期确认入pension cost
5. Amortization of prior service cost
Service cost核算的是养老金计划所保障的员工在被纳入该plan之后每期投入的service所能够带来的benefit。而prior service cost表示该员工,在被纳入到该养老金计划或者该养老金计划被修订之前,对公司所贡献的services也能被纳入到该pension plan的benefits里。
一方面,根据权责发生制的定义,prior service已经发生并且也已被纳入到相关的养老金的benefits里面,所以相应在养老金计划里,相关的义务或者责任(PBO)已经实现,因而需要在pension amendment当期全额确认相应的PBO。
但同时,会计准则又假设,将prior services纳入到养老金计划里面是对公司现在以及未来多个会计期间的运营造成经济利益流出,需要从将prior service cost纳入到该pension plan的当期开始,逐步将prior service cost从OCI摊销入pension cost。
因此,
1. 在prior service cost初始计量时 2. 在prior service cost后续摊销时
Dr: OCI Dr: pension cost
Cr: pension liability Cr: OCI
有两种方法可以用来摊销prior service cost, expected future years of services method (简称期望工作年限法)和straight-line basis over average remaining service period method (简称直线法)
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| 所有该养老金计划下的员工从被纳入到养老金计划开始的到退休之前的服务年限加总 | |
EXAMPLE: expected future years of services method
The prior service cost associated with the amendment is determined by the actuaries to be $650,000. The employer has 200 employees at the time of the amendment. It is expected that workers will retire or terminate at the rate of 4% per year, and the employer will use the “expected future years of service” method of amortization.
例题解析:
一共有200个雇员,而且雇员退休的比率是每年4%;也就是说,一年一共退休200*4%=8个员工,一共到第25年(1/4%=25)的时候,该养老金计划下面的员工都已经退休。采用expected future years of service method,分摊比率分母是养老金下所有员工服务年限的加总,所以分母=200+192+184+。。。+8=2600 years。然后,第一年的时候,该养老金计划中尚未退休的人数是200人,第二年是192人,第三年是184人。因而,前三年的摊销额应该是:
EXAMPLE: straight-line basis over average remaining service period method
10 employees with 10 years remaining to retirement, and 15 employees with 20 years remaining to retirement would have a weighted-average service life of 16 years computed as follows: (10 × 10 +15 × 20)/25. In this example, the prior service costs would be amortized and included in pension expense over 16 years.
例题解析:
直线法需要决定分母是多少。分母应该是加权人均服务年限,这道例题里面服务年限分别是10年和15年,权重分别是10人和15人。所以,加权平均后人均服务年限是16年
6. Amortization of Gain or loss from previous periods
这部分的unrecognized gain or loss,即可能来源于actuarial gain/loss from changes in actuarial or underlying assumption,也可能是plan asset的actual & expected difference导致的(考题反映的情况大多都是属于后者)。
回顾:当Plan asset的实际收益率和预期收益率发生偏差,出于平滑收益的目的,这部分的差额在增加PBO的同时,一次性计入OCI而不是pension cost. 同样出于平滑收益的目的,actual和expected之间return的部分会以摊销的形式逐期确认入pension cost.
在摊销的时候,一边调整OCI,相应增加pension cost
注意:
1. Amortization method: corridor method
2. net gain or loss from previous periods意味着本期的摊销额不考虑本期内发生的unrecognized gain/loss。如反映在return of plan asset当中, 当期plan asset的expected return和actual return的偏差的摊销最早也需从下个period开始
(1). Corridor method
累计可摊销的unrecognized gain/loss = Cumulative unrecognized gain/loss from previous periods–10%*max (PBO, pension asset) at beginning of the year
在求出amortizable unrecognized gain/loss后,然后再用直线法(加权人均服务年限法)摊销。
注意:amortizable的unrecognized gain/loss需要减去PBO和pension asset两个金额中较大的那个金额的10%
EXAMPLE: Compute the “gain or loss” component of net pension expense and the other elements of pension expense based on the following facts:
At the beginning of the year the cumulative unrecognized net loss was $500,000, the fair value and market-related value of plan assets was $3,100,000, and the projected benefit obligation was $4,800,000. At the beginning of the year the average remaining service period of active employees was 10 years. There are no other factors to be considered in computing pension expense for the year.
例题解析:
“Corridor” 等于PBO和plan asset中较大值的10%,所以等于10% × max ($4,800,000, $3,100,000) = $480,000
年初的时候Cumulative unrecognized net loss 是$ 500,000
所以额外需要摊销的总金额是 $500,000-$480,000=$ 20,000
Amortization of unrecognized loss is: $20,000/10 years = $2,000.
作者: sheenachen 时间: 2014-10-22 05:03
thanks~~~~~~~~~~~~~~~
作者: joweit0517 时间: 2015-7-14 19:09
大大謝了~~~
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