?? - PowerPoint PPT Presentation

About This Presentation
Title:

??

Description:

Defined Benefit ... – PowerPoint PPT presentation

Number of Views:17
Avg rating:3.0/5.0
Slides: 9
Provided by: Nipp8
Category:
Tags: erisa

less

Transcript and Presenter's Notes

Title: ??


1
????????????
  • ??????????????

2
?????????
  • ????(?????)
  • Defined Benefit Pension Plan
  • ???????(?????)
  • Postretirement Health Care Plan

3
ERISA
  • Employee Retirement Income Security Act of 1974
    (ERISA)(??????????)
  • ????????????????????????????
  • ?????
  • ????????????????????

4
ERISA?????????
  • ????
  • ???????
  • ???????????????????????(??????)
  • ???????????????(????????????)

5
?????????
  • ????
  • ?
  • FAS87(????????)
  • ???????
  • ?
  • FAS106(?????????????????)

6
??????
  • ???????????????????????
  • ????gt?????????
  • ? ??????????????????
  • ??????
  • ?????????-?????????????

7
??????
  • ??1?????????????????????
  • N?
    N1?
  • ???? 100 ???? 120
  • ?????? 50
    ?????? 50
  • B/S ?? 50 B/S ??
    70
  • P/L ?????? 50 P/L ??????
    20
  • ??2??????10??????0???0???
  • N?
    N1?
  • ???? 100 ???? 120
  • ?????? 50
    ?????? 60

  • ?????? 10
  • B/S ?? 50 B/S ??
    60
  • P/L ?????? 50 P/L ??????
    20

  • ?????? 10 ????????

8
GM????????
  • 2005??????? 5.5B(????400600M?)
  • ???3??2????????(Fitch Ratings??)
  • (????????1??????? 1.3B)
  • ???????????
  • ?????7
  • ???????27
  • ??????????????
  • 1,600 (BusinessWeek??)
Write a Comment
User Comments (0)
About PowerShow.com