以下是高顿网校小编为学员整理的：p2公司报告，供学员参考。
 
　　A settlement: when an employer pays off its post employment benefit obligations in exchange for making a lump sum payment, or when an employer reduces the size of post employment benefits payable in the future in respect of past service.
　　Actuarial assumptions: made should be unbiased and based on market expectations.
　　Discount rates:used should be determined by reference to market yields on high-quality fixed-rate corporate bonds.
 
　　IAS 19 requires the following:
　　(a) An entity should recognized actuarial gains and losses as an item of income or expense (in profit or loss), and as part of the deferred benefit liability (statement of financial position).
　　(b) A portion of actuarial gains or losses should be recognised if the net cumulative actuarial gains/losses exceed the greater of:
　　(i) 10% of the present value of the defined benefit obligation(i.e. before deducting plan assets), and
　　(ii) 10% of the fair value of the plan assets
 
　　Called tolerable range or corridor
　　Plan assets: the contributions into a plan by the employer (and employees) are invested, and the plan builds up assets in the form of stocks and shares, etc. The fair value of these plan assets are deducted from the defined benefits obligation, in calculating the liability in the statement of financial position.
　　Expected return on the plan assets, which is an actuarial assumption,
　　Actual return: made by the plan assets in a financial period
 
　　高顿网校小编寄语：羡慕别人得到的，不如珍惜自己拥有的。

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