问一道题：NO.PZ201812100100000303

问题如下：

Based on Exhibit 1, the PVDBO is closest to:

选项：

$3,585 million.

$3,633 million.

$3,681 million.

解释：

B is correct.

The funded status of a pension plan is calculated as follows: Funded status = Fair value of the plan assets – PVDBO

Based on the information provided in Exhibit 1, the PVDBO is calculated as follows: PVDBO = Funded status (Net pension liability) + Plan assets $525 + $3,108 = $3,633 million

解析：相关知识点是funded status。现在的funded status是Net pension liability，也就是PVDBO- plan asset=525，已知plan asset等于3108，可以反求出PVDBO=525+3108=3633。