試題詳解

25. At January 1, 2019, WW Company had plan assets of €200,000 and a defined benefit obligation of the same amount. During 2019, service cost was €27,500, the discount rate was 10%, actual and expected return on plan assets were €20,000, contributions were €22,000, and benefits paid were €17,500. Based on this information what would be the defined benefit obligation for WW Company for 2019?
(A) €27,500
(B) €352,500
(C) €247,500
(D)€230,000