问题如下：
One client sponsors a defined benefit pension plan where the present value of the liabilities is $241 million and the market value of plan assets is $205 million. Beade expects interest rates to rise and both the present value of plan liabilities and the market value of plan assets to decrease by $25 million, changing the pension plan’s funding ratio.
Based on Beade’s interest rate expectations, the pension plan’s funding ratio will:
选项：
A.decrease.
B.remain unchanged.
C.increase.
解释：
A is correct.
The original funding ratio is the market value of assets divided by the present value of liabilities. This plan’s ratio is $205 million/$241 million =0.8506. When the assets and liabilities both decrease by $25 million, the funding ratio will decrease to $180 million/$216 million = 0.8333.
interest rates to rise 这个不考虑么 会影响负债的吧
