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McDonald's | CORRESP: CORRESP

McDonald's | CORRESP: CORRESP

麦当劳 | CORRESP：信函
美股SEC公告 ·  09/25 13:40

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McDonald's Corporation responded to the Securities and Exchange Commission's (SEC) inquiry regarding its Form 10-K for the fiscal year ended December 31, 2023. The SEC's comment letter dated September 12, 2024, questioned the lack of disclosure for McDonald's UK defined benefit pension plan in accordance with ASC 715-20-50. In a letter dated September 25, 2024, McDonald's acknowledged the comment and clarified that the UK Plan is not material to the financial statements, citing its overfunded status and the fact that it represents only about 1% of total assets and liabilities. The Company also noted that the pension benefit is a minor portion of income before taxes and that employer contributions to the plan are less than 0.5% of cash provided by operations. McDonald's provided quantitative data to support its position and stated that the UK Plan has been frozen to new entrants since 2002. The Company's Executive Vice President and Global Chief Financial Officer, Ian Borden, signed the response, indicating readiness to address any further comments or questions from the SEC.
McDonald's Corporation responded to the Securities and Exchange Commission's (SEC) inquiry regarding its Form 10-K for the fiscal year ended December 31, 2023. The SEC's comment letter dated September 12, 2024, questioned the lack of disclosure for McDonald's UK defined benefit pension plan in accordance with ASC 715-20-50. In a letter dated September 25, 2024, McDonald's acknowledged the comment and clarified that the UK Plan is not material to the financial statements, citing its overfunded status and the fact that it represents only about 1% of total assets and liabilities. The Company also noted that the pension benefit is a minor portion of income before taxes and that employer contributions to the plan are less than 0.5% of cash provided by operations. McDonald's provided quantitative data to support its position and stated that the UK Plan has been frozen to new entrants since 2002. The Company's Executive Vice President and Global Chief Financial Officer, Ian Borden, signed the response, indicating readiness to address any further comments or questions from the SEC.
麦当劳公司对证券交易委员会（SEC）关于截至2023年12月31日的财政年度的10-k表格的查询做出了回应。 SEC于2024年9月12日发表的评论函质疑麦当劳英国的定义利益养老金计划未按照ASC 715-20-50披露。 在2024年9月25日的信函中，麦当劳承认了这一评论，并澄清了英国计划对财务报表的重要性不大，称其过度资金充裕，并且它仅占总资产和负债的约1％。 公司还指出养老金福利在税前收入中所占比例较小，并且计划的雇主缴款金额低于运营活动提供的现金的0.5％。 麦当劳提供了数量数据以支持其立场，并表示英国计划自2002年起已冻结对新员工的招聘。 公司的执行副总裁兼全球首席财务官伊恩·博登（Ian Borden）签署了回复，表明愿意回答SEC提出的任何进一步评论或问题。
麦当劳公司对证券交易委员会（SEC）关于截至2023年12月31日的财政年度的10-k表格的查询做出了回应。 SEC于2024年9月12日发表的评论函质疑麦当劳英国的定义利益养老金计划未按照ASC 715-20-50披露。 在2024年9月25日的信函中，麦当劳承认了这一评论，并澄清了英国计划对财务报表的重要性不大，称其过度资金充裕，并且它仅占总资产和负债的约1％。 公司还指出养老金福利在税前收入中所占比例较小，并且计划的雇主缴款金额低于运营活动提供的现金的0.5％。 麦当劳提供了数量数据以支持其立场，并表示英国计划自2002年起已冻结对新员工的招聘。 公司的执行副总裁兼全球首席财务官伊恩·博登（Ian Borden）签署了回复，表明愿意回答SEC提出的任何进一步评论或问题。
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