NO.PZ2022120703000036
问题如下:
A company fails to manage its social factors effectively. Which of the following financial analysis adjustments would be most appropriate?
选项:
A.Increase the discount rate assumption
B.Increase the carbon tax rate assumption
C.Decrease the potential liabilities assumption
解释:
A is correct because "besides specific impacts on estimates regarding future revenues, costs and potential liabilities in a company’s financial analysis, analysts might decide to raise the discount rate to reflect a higher risk profile if a company does not manage social factors appropriately."
B is incorrect because carbon tax rate is related to environmental factors. "Carbon taxation takes a different approach by directly setting an explicit price on GHG emissions."
C is incorrect because the analysts would increase the potential liabilities assumption. "Besides specific impacts on estimates regarding future revenues, costs and potential liabilities in a company’s financial analysis, analysts might decide to raise the discount rate to reflect a higher risk profile if a company does not manage social factors appropriately."
我的理解:折扣率越低,低到总收益很低的项目都要被纳入审计范围,说明这家公司的财务风险越高。
~反了,哪点理解错了?