1) 퇴직급여채무 확정급여제도와 관련하여 재무상태표에 계상된 부

1) 퇴직급여채무

확정급여제도와 관련하여 재무상태표에 계상된 부채는 재무상태표일 현재 확정급여채무의 현재가치에 사외적립자산의 공정가치를 차감하고 미인식과거근무원가를 조정한 금액입니다. 확정급여채무는 매년 독립된 보험계리인에 의해 예측단위적립방식에 따라 산정됩니다. 확정급여채무의 현재가치는 급여가 지급될 통화로 표시하고 관련 퇴직급여부채의 지급시점과 만기가 유사한 우량회사채의 이자율로 기대미래현금유입액을 할인하여 산정하고 있습니다.

보험수리적가정의 변경 및 보험수리적 가정과 실제로 발생한 결과의 차이로 인해 발생하는 보험수리적손익은 발생한 기간의 기타포괄손익계산서에 기타포괄손익누계액으로 반영 후 재무상태표 상의 이익잉여금과 대체 반영하고 있습니다.

과거근무원가는 즉시 손익에 반영하고 있습니다. 다만, 퇴직연금제도의 변경이 일정 기간(가득기간) 동안 근무를 계속하는 것을 전제로 하는 경우에 과거근무원가는 가득기간 동안 정액법으로 비용으로 인식하고 있습니다.

結果 (英文) 2:

1) Retirement benefit obligations established in relation to the benefit system less the fair value of plan assets at the present value of the liabilities recognized in the balance sheet is a financial pyoil the defined benefit obligation and the amount is adjusted for unrecognized past service cost. The defined benefit obligation is calculated using the projected unit credit method annually by independent actuaries. And the present value of the defined benefit obligation is calculated denominated in the currency to be salary paid and discounts the expected future cash inflows to the payment time and high-quality corporate bonds interest rate maturities similar to the related post-employment benefit liabilities. Changes in actuarial assumptions and actuarial assumptions and actuarial gains and losses arising from the difference of the actual results that occurred after reflected in other comprehensive income and accumulated other comprehensive income in the period in which they arise replaced and retained earnings on the balance sheet reflects. Past service costs are immediately reflected in the profit and loss You. However, if changes to the pension plan is to continue working on the assumption that for a certain period of time (vesting period) Past service costs are recognized as an expense on a straight-line basis over the vesting period.

結果 (英文) 3:

1)

to determine retirement benefit obligation and the salary system, financial state table in the form of debt finance. it is currently set to the current value of external debt accumulation of the fair value of assets and the staff of the plant to the control. to determine the annual salary debt insurance system independent of the forecasting unit according to the first mode.to determine the value of the debt to pay in the currency and will show the retirement benefit the payment time and the quality of the house is very similar to the interest rate on future cash flow, and the amount of discount.

the maintenance of family change and family insurance mathematical. in fact, the occurrence of the differences caused by the maintenance of the losses occurred during the other including profit and loss statement including an amount of accumulated in the other, reflecting the financial status, business interests, and in the table reflect the balance.

the staff is immediately reflected in the profit and loss. however, the pension system (full time) for a period of time, but always is the premise, the staff is full of time limit cost and legal knowledge.