In this environment, companies may find it difficult to change their investment policy to lower their portfolio risk because there may be a misalignment of incentives between the plan and those responsible for choosing the EROA
Again oversimplifying, the IASB proposed booking, as a finance charge or credit, a return on assets net of liabilities at the plan's discount rate (which is generally derived from a fixed-income yield curve and is a lot lower than an equity-based EROA
Rita (Second Middle Blocker) and San Sebastian College's Alyssa Eroa
(Best Libero) and Vira Guillema (Best Setter).
For the bronze, Smart's team of Grethcel Soltones and Alyssa Eroa
carved out a 21-12, 21-14 victory over Kempal's Roma Doromal and Chantal Rodriguez in the women's division.
Joining Soltones are former San Sebastian teammate Alyssa Eroa
, National University setter Jasmine Nabor, Aiko Urdas and Jorelle Singh, Far Eastern University's Jerilli Malabanan and Angel Cayuna, and seasoned libero Tatan Pantone.
Rita being named as the 2nd Best Middle Blocker, Alyss Eroa
taking the Best Libero award, and Vira Guillema earning the Best Setter crown.
Nikka Dalisay and Daurene Santos chipped in 12 and 11 hits, respectively, for San Sebastian, while Dangie Encarnacion added nine, playmaker Vira Guillema made 32 excellent sets and libero Alyssa Eroa
protected the floor with 25 digs and 11 receptions.
In other morning women's results, Smart's Grethcel Soltones and Alyssa Eroa
topped Air Force's Anna Abanto and Jennifer Manzano-Acain, 21-13, 21-11, while UST 2's Gen Eslapor and MJ Ebro nipped University of the Philippines' Jessma Ramos and Justine Dorog 22-20, 21-19.
, who joined hands with Soltones when they completed a "four-peat" last year, is back for another tour of duty with the Lady Stags, teaming up with Dangie Encarnacion and Daurene Claire Santos this time.
SSC coach Roger Gorayeb, who is expected to rely heavily on veterans Alyssa Eroa
, Vira May Guillema, Joyce Sta.
Dannah Amponin chipped in six while libero Alyssa Eroa
sneaked in a point.
Other entries in the women's division are National University's Klymince Orilleneda and Antonnete Landicho, UST 2's Gen Eslapor and MJ Ebro, Far Eastern University's Ivana Agudo and Marianne Calinawan, Smart's Grethcel Soltones and Alyssa Eroa
, University of Perpetual Help System Dalta's Princess Deana Estanislao and Janine Padue, University of the East's Manalo and Ritual, College of Saint Benilde's Felicia Cui and Kaila Mendoza, Air Force's Anna Abanto and Jennifer Manzano, University of the Philippines' Jessma Ramos and Justine Dorog, and UP 2's Abi Goc and Mikee Osorio.