全球最权威的穆迪投资机构HR福利分析案

As Adjusted By Moody’s:

Service cost (no adjustments)

Interest cost (adjusted only if Moody’s disagrees with discount rate)

Amortization of prior service cost (Not used)

Recognized net actuarial gains (Not used)

Amortization of transition asset (Not used)

Actual losses on plan assets, or Actual gains up to the amount of interest cost

= Adjusted Net Periodic Pension/OPEB cost