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！

[此贴子已经被作者于2006-4-10 15:18:34编辑过]