There are two approaches for calculating transfer value(TV) at the completion date: Basic approach that calculates TV in respect of active members at the completion date Variant approach that calculates TV in respect of transferring members at the completion date I have a question here. For Variant method,When the TV is calculated at the completion date how it is possible to know that who are transferring members and who are not?
I think the point is that you don't. You calculate the TV at the completion date for only those members who transfer - so either you calc them all, but only 'use' the ones that do transfer later, or you calc them 'as at' the completion date when you know if they've transferred or not.
