Being the revaluation system of the retirement presentation

摘要

PROBLEM TO BE SOLVED: To provide a retirement allowance account reevaluation system capable of computing the ratio of net worth to total capital as a reflection of the actual condition of a business enterprise.;SOLUTION: This reevaluation system uses a multifactor model obtained by regression analysis of a retirement allowance financial obligation corresponding to interest rate response by considering business history and the mean age of employee as risk factors. The retirement allowance financial obligation is corrected based on the business history, the mean age of the employee and a set correction discount ratio of a subject business enterprise to compute a corrected retirement allowance financial obligation by using the multifactor model. A latent loss on the retirement allowance account is computed based on the corrected retirement allowance financial obligation and the officially announced retirement allowance, and a corrected net worth of the officially announced net worth is computed based on the latent loss. Furthermore, after computing the corrected total property based on the officially announced net worth and the corrected net worth, a corrected ratio of net worth to total capital is computed based on the corrected net worth and the corrected total property.;COPYRIGHT: (C)2004,JPO