开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

aileen20180623 · 2024年03月21日

感觉白学了。。。。。。。。。。。。。。。。。。。。

  1. CFA II
  2. FRA

* 问题详情，请 查看题干

NO.PZ202401310100000107

问题如下：

A 100 basis point decrease in investment grade corporate bond yields may affect Kensington’s plan funded status by less than the increase in the benefit obligation because:

选项：

A.

remeasurements from changes in assumptions are recognized in OCI, not in earnings.

B.

a decrease in service cost will partially offset the increase.

C.

the fair value of plan assets may simultaneously increase.

解释：

C is correct. A decrease in interest rates may result in an increase in the fair value of plan assets that offsets the increase in the benefit obligation from a lower discount rate, especially plan assets invested in longer-duration fixed-income securities.

A，b，c这题是个结论？来记忆》哪里的点

添加评论
1 个答案

王园圆_品职助教 · 2024年03月21日

同学你好，这道题的原理其实来自fixed income，但是基础班的Effect of changing pension assumpsions部分也有提及一些

funded status是PBO和plan asset 两项的轧差 

discount rate现在下降，肯定会导致PBO上升

但是plan assets一般也是由大量债券构成的，那discount rate现在下降也会导致plan asset的价值上升， 最后funded status整体就不会增加那么多，会被plan assets 的增加抵消一部分




  • 1

    回答

  • 0

    关注

  • 313

    浏览
相关问题

NO.PZ202401310100000107 问题如下 A 100 basis point crease in investment gra corporate bonyiel maffeKensington’s plfunstatus less ththe increase in the benefit obligation because: A.remeasurements from changes in assumptions are recognizein OCI, not in earnings. B.a crease in servicost will partially offset the increase. C.the fair value of plassets msimultaneously increase. C is correct. A crease in interest rates mresult in increase in the fair value of plassets thoffsets the increase in the benefit obligation from a lower scount rate, especially plassets investein longer-ration fixeincome securities. 如题

2024-08-10 21:38 1 · 回答

NO.PZ202401310100000107问题如下 A 100 basis point crease in investment gra corporate bonyiel maffeKensington’s plfunstatus less ththe increase in the benefit obligation because: A.remeasurements from changes in assumptions are recognizein OCI, not in earnings.B.a crease in servicost will partially offset the increase.C.the fair value of plassets msimultaneously increase. C is correct. A crease in interest rates mresult in increase in the fair value of plassets thoffsets the increase in the benefit obligation from a lower scount rate, especially plassets investein longer-ration fixeincome securities. 投资级公司债的收益率就是折现率吗，哪里提到了这个知识点

2024-06-30 09:50 1 · 回答

NO.PZ202401310100000107问题如下 A 100 basis point crease in investment gra corporate bonyiel maffeKensington’s plfunstatus less ththe increase in the benefit obligation because: A.remeasurements from changes in assumptions are recognizein OCI, not in earnings.B.a crease in servicost will partially offset the increase.C.the fair value of plassets msimultaneously increase. C is correct. A crease in interest rates mresult in increase in the fair value of plassets thoffsets the increase in the benefit obligation from a lower scount rate, especially plassets investein longer-ration fixeincome securities. 老师能否讲解一下A？

2024-04-06 15:02 2 · 回答

NO.PZ202401310100000107 问题如下 A 100 basis point crease in investment gra corporate bonyiel maffeKensington’s plfunstatus less ththe increase in the benefit obligation because: A.remeasurements from changes in assumptions are recognizein OCI, not in earnings. B.a crease in servicost will partially offset the increase. C.the fair value of plassets msimultaneously increase. C is correct. A crease in interest rates mresult in increase in the fair value of plassets thoffsets the increase in the benefit obligation from a lower scount rate, especially plassets investein longer-ration fixeincome securities. 为什么A crease in interest rates mresult in increase in the fair value of plassets ？能否用公式一下

2024-03-21 10:52 1 · 回答