问题如下图：
选项：
A. 
B. 
C. 
解释：
这道题的主语participant，没有加复数形式，不能理解为这个participant是SKI公司吗？公司也是养老金的参与者啊，为什么participant一定是员工呢？谢谢
NO.PZ201812100100000201 问题如下 The participant bears the greatest amount of investment risk unr whiplan? PlA PlB PlC B is correct. PlB is a finecontribution () pension plbecause the amount of future benefit is not fineanSKI hobligation to make only agreeupon contributions. The actufuture benefits penon the investment performanof the invial’s plassets, anthe employee bears the investment risk. A is incorrebecause PlA is a finebenefit () pension plan. In a plan, the amount of future benefit is finebaseon the plan’s formula (i.e., 1% of the employee’s finsalary for eayeof service). With a pension plan, SKI bears the investment risk. C is incorrebecause PlC is a health care planis classifiea plan. Unr IFRS anUS GAAP, all plans for pensions another post-employment benefits (OPother ththose explicitly structure plans are classifie plans. The amount of future benefit pen on plspecifications antype of benefit, anit represents a promise the firm to pbenefits in the future. SKI, not the employee, is responsible for estimating future increases in costs, suhealth care, over a long time horizon.考点、特征解析题目问那种养老金计划下是让参与人（即员工）承担投资风险的。根据我们学过的知识肯定是模式的养老金。那么接下来就是要看三个计划哪个是，根据三个plan的“Benefit”描述，也就是员工的受益方式，以及公司的contribution方式，可以确定plB是模式，B正确。plA是模式，plC是OPB，也属于plan。 没看懂A和B的表述，麻烦老师用简单易懂的话一下和。
NO.PZ201812100100000201 老师好， 这个题目暗指participants就是雇员，是不是以后看到这个词就当作在问雇员呢？当时做这道题的时候就没有看到这个坑，也不知道题目为啥说participants就是雇员> < 谢谢老师
NO.PZ201812100100000201 请问下老师，participant是怎么判断为员工，而不是雇主的
PlB PlC B is correct. PlB is a finecontribution () pension plbecause the amount of future benefit is not fineanSKI hobligation to make only agreeupon contributions. The actufuture benefits penon the investment performanof the invial’s plassets, anthe employee bears the investment risk. A is incorrebecause PlA is a finebenefit () pension plan. In a plan, the amount of future benefit is finebaseon the plan’s formula (i.e., 1% of the employee’s finsalary for eayeof service). With a pension plan, SKI bears the investment risk. C is incorrebecause PlC is a health care planis classifiea plan. Unr IFRS anUS GAAP, all plans for pensions another post-employment benefits (OPother ththose explicitly structure plans are classifie plans. The amount of future benefit pen on plspecifications antype of benefit, anit represents a promise the firm to pbenefits in the future. SKI, not the employee, is responsible for estimating future increases in costs, suhealth care, over a long time horizon. 老师，题干中70% of the participants are fully veste是说70%的养老金参与者已经满足了限制要求吗？
participant不管有没有复数都是指代员工，题目具体是说一个员工还是一群员工与解题无关。