NO.PZ2023040501000036
问题如下：
Loris provides Paul with the information in Exhibit 1 about John Smith, an employee who has just started working for Atlantic, and other information taken from the company’s pension plan disclosures. Loris asks Paul to calculate the pension liability arising from Smith.
The benefit formula has been changed to 1.75% x Final year’s salary x Number of years of service under the plan.
At the end of Smith’s second year of service, the estimated defined benefit obligation arising from his employment is closest to:
选项：
A.$20,092.
$20,818.
$27,802.
解释：
题目问的是the estimated defined benefit obligation “arising” from his employment ，答案计算的是第2年底PBO的金额，“arising”不是应该计算第2年PBO的增加额吗？
