Olive_品职助教 · 2020年12月02日
嗨,从没放弃的小努力你好:
书上原文是:(教材P68)
This rate is based on current rates of return on high-quality corporate bonds (or government bonds in the absence of a deep market in corporate bonds) with currency and durations consistent with the currency and durations of the benefits.
其余位置提到discount rate的时候也是相同的表述,都是benefit的duration,也就是pension plan的duration。考试不会让我们选择这个的,只要知道这个结论即可。
-------------------------------虽然现在很辛苦,但努力过的感觉真的很好,加油!