拜同学2020-12-01 17:31:11
拜同学请问vested pension is financial asset, unvested pension is human capital 对吗？
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Chris Lan2020-12-01 18:14:11
Chris Lan同学你好
unvested pension benefit算Financial Capital
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课后题 henri blanc的case中，答案是说unvested pension benefits 认为是human capital？
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同学你好
抱歉，我看错了。对不起，希望不要误导了你。
Employer Pension Plans (Vested)是Financial asset。
而unvested 算在human capital中。当时看的时候，没看最后半句话。
We include only vested pension benefits as financial assets, because unvested pension benefits are typically contingent on future work and are thus considered to be part of human capital.
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