Under U.S. GAAP assumed long-run rate of return on plan assets is used to smooth the volatility that would be caused by using actual returns. Under IFRS expected rate of return on plan assets is implicitly equal to the discount rate used for computing PBO.
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Return on capital employed is a financial ratio that measures profitability. ROEC = EBIT / Capital Employed Capital Employed = Shareholder’s Equity + Debt OR Total Assets – Current Liabilities
…the spot return and the roll return.
Expected Active Return = (IC)√BR(Active Return Target) IC = Information Coefficient BR = Breadth
No change in the PBO Lower Pension Expense This applies to U.S. GAAP only.
non-normal and generally exhibit negative skewness and positive excess kurtosis.
Selection Bias Survivorship Bias Backfill (or instant history) Bias
equity dividend rate = (NOI – debt service) / equity
…pension benefit obligation PBO