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McDonald's | CORRESP: CORRESP

McDonald's | CORRESP: CORRESP

麥當勞 | CORRESP：信函
美股SEC公告 ·  2024/09/26 01:40

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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.
麥當勞公司回應了證券交易委員會（SEC）關於截至2023年12月31日的第10-k表格的查詢。SEC在2024年9月12日日期的評論函質疑了根據ASC 715-20-50對麥當勞英國的確定福利養老金計劃缺乏披露。在2024年9月25日的一封信中，麥當勞承認了這一評論，並澄清了英國計劃對基本報表不重要，稱其過度資金供應狀態和事實僅佔總資產和負債的約1%。公司還指出，養老金福利只佔稅前收入的一小部分，僱主對該計劃的貢獻不到經營活動提供的現金的0.5%。麥當勞提供了定量數據以支持其立場，並表示英國計劃自2002年起已經凍結不再接納新成員。公司的執行副總裁兼全球首席財務官伊恩·伯登簽署了這份回應，表示願意對SEC的任何進一步評論或問題做出回應。
麥當勞公司回應了證券交易委員會（SEC）關於截至2023年12月31日的第10-k表格的查詢。SEC在2024年9月12日日期的評論函質疑了根據ASC 715-20-50對麥當勞英國的確定福利養老金計劃缺乏披露。在2024年9月25日的一封信中，麥當勞承認了這一評論，並澄清了英國計劃對基本報表不重要，稱其過度資金供應狀態和事實僅佔總資產和負債的約1%。公司還指出，養老金福利只佔稅前收入的一小部分，僱主對該計劃的貢獻不到經營活動提供的現金的0.5%。麥當勞提供了定量數據以支持其立場，並表示英國計劃自2002年起已經凍結不再接納新成員。公司的執行副總裁兼全球首席財務官伊恩·伯登簽署了這份回應，表示願意對SEC的任何進一步評論或問題做出回應。
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