老师好,请问
Importantly, a potential consequence of using higher discount rates is these DB plans must generate higher returns for their funding status to remain sustainable, which typically requires taking on greater investment risk.
这句话怎么理解? discount越大,不是liability越小,越容易达到overfunded status吗?
P111 SUMMARY 也有写到 Discount rate: A higher discount rate reduces the present value of the plan sponsor’s liabilities.