C为什么不对

NO.PZ202206210100000406 问题如下 Basen economic balansheet, the answer to Wong’s question about theunrfunng of the enwment (in $ millions) is closest to: A.105.6 B.55.6 C.196.6 Bis correct. Baseon economic balansheet, the enwment willunrfun$55.6 million (see calculation below).Ais incorrect. It es not inclu the $50 million nation part of thepropos(746.6 – 50.0 – 802.2).C is incorrect. It es notinclu the $141 (= $53.2 + $87.8) million in restrictefun (746.6 – 53.2 –87.8 – 802.2). 比如immeate available fun以及immeate available funrestricteto scholarships. 还有最后的pv of contribution, 一个unrestricte个restricteto scholarships.我理解的是这两类项选一类（比如都选resteicteto scholarships的)放进asset或liability就可以了，为什么都加入或减去呢？

NO.PZ202206210100000406问题如下 Basen economic balansheet, the answer to Wong’s question about theunrfunng of the enwment (in $ millions) is closest to: A.105.6B.55.6C.196.6 Bis correct. Baseon economic balansheet, the enwment willunrfun$55.6 million (see calculation below).Ais incorrect. It es not inclu the $50 million nation part of thepropos(746.6 – 50.0 – 802.2).C is incorrect. It es notinclu the $141 (= $53.2 + $87.8) million in restrictefun (746.6 – 53.2 –87.8 – 802.2). 为什么不算300million

NO.PZ202206210100000406 问题如下 Basen economic balansheet, the answer to Wong’s question about theunrfunng of the enwment (in $ millions) is closest to: A.105.6 B.55.6 C.196.6 Bis correct. Baseon economic balansheet, the enwment willunrfun$55.6 million (see calculation below).Ais incorrect. It es not inclu the $50 million nation part of thepropos(746.6 – 50.0 – 802.2).C is incorrect. It es notinclu the $141 (= $53.2 + $87.8) million in restrictefun (746.6 – 53.2 –87.8 – 802.2). Tey Brealer is the presint of Vitting University (VU). VU just successfully completea funaising campaign of $300 million thsignificantly increasethe fun in the enwment (Exhibit 1).为什么初始募集的300million不算资产