(六)確定福利義務折現值
(建議採按法2,無GT者採按法3,觀念與遞延年金相同)
列式:DBO=18×900,000×3%×P15期5%×p9期5%=3,251,739
無K值按法1:1.05÷=(9次) M+ =(6次) GT × MR ×18×900,000×3% =3,251,739 (有些計算機無法適用)
無K值按法2:1.05÷=(15次) GT =(9次) ×18×900,000×3% =3,251,739
無K值按法3:1.05÷=(15次)-1÷ +/- 5%÷1.05 =(9次) ×18×900,000×3% =3,251,739
有K值按法1:1.05 ÷ ÷1 =(15次) GT × 18 ×900,000×3% M+ 1.05 ÷ ÷1 =(9次) × MR =3,251,739
有K值按法2:1.05 ÷ ÷1 =(15次) GT =(9次) ×18×900,000×3% =3,251,739
有K值按法3:1.05 ÷ ÷1 M+(15次) MR =(9次) ×18×900,000×3% =3,251,739
有K值按法4:1.05 ÷ ÷1 =(8次) M+ =(6次) GT + MR ×MR × 18 ×900,000×3% =3,251,739
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