5 - Employee Compensation：Post-Employment and Share-Based（上）

5-1 Overview

5-2 DB plan

5-3 DB Pension Plan CASE

5-4 DB Pension Plan Funding

5-5 Funded Status of a Pension Plan

5-6 Assumption

5-7 Periodic pension cost：US GAAP（1）

5-8 Periodic pension cost：US GAAP（2）

5-9 Periodic pension cost：IFRS

5-10 Components of a Company’s Defined Benefit Pension Periodic Costs

5-11 Effect of changing pension assumption

5-12 Other post-employment benefits