Pension plan 的几个问题求解

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一、2011CFA level2教材volume 2，第198页第6段，所述如下：
IFRS（IAS19）a defined benefit liability on their balance sheet 等于以下之和：
1）
PV of the DB obligation at the balance sheet date;
2）
Plus: any actuarial gains(less any actuarial losses) not recognized
3）
Less: any past service costs not yet recognized
4）
Less: the fair value at the balance sheet date of plan assets (if any ) out of which the obligations are to be settled directly……
问题：1、为何未确认的精算收益要用加号，未确认的精算损失要用减号？如何理解未确认的精算收益、精算损失、过去的服务成本？
2、the fair value at the balance sheet date of plan assets (if any )out of which the obligations are to be settled directly此句如何翻译？
二、2011CFA level2教材volume 2 第225页，Example 7,
Change in benefit obligation 中有一项 Actuarial (gain) loss
-586, 此处精算损失为何是“减号”？精算损失应该增加DB obligation才对啊，怎么是减项了呢？

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关键词：PENSION 问题求解 Plan LAN Pen 问题求解 PENSION Plan

The PV of PBO contains all of the actual gains or losses as well as past service cost.  In order to smooth the income statement, the pension expense is using expected reuturn and amortization of gains and losses above corridor and amortization of past service cost so a defined benefit liability on their balance sheet is not the PV of PBO but PV of PBO less unrecognized losses and add unregcognized gains.  This is true for IFRS and old US GAAP prior to SFAS 158.  Currently, US GAAP is using funded status as net pension asset (liability) according to SFAS 158.  

You could read the Schweser note 2 from page 110-113 for a more detailed explanation.

这几天我又看了一下教材，您的答复是对的，非常感谢。