NO.PZ2023040501000112
问题如下：
Yoo notes the following supplementary information from Company XYZ’s annual report:
Competition in the commercial loan space has become increasingly fierce, leading XYZ managers to pursue higher-risk strategies to increase market share.
The net benefit plan obligation has steadily decreased during the last three years.
Company XYZ awards above-average equity-based compensation to its top managers.
Which of the following supplemental factors is consistent with a favorable assessment of Company XYZ’s financial outlook? (curriculum)
选项：
A.Competitive environment
Net benefit plan obligation
Equity-based compensation policy
解释：
The net benefit plan obligation has steadily decreased during the last three years, which indicates a lower degree of risk posed by the benefit plan.
DB plan的投资好坏和主营业务的发展前景没关系吧。还是这里的意思是说如果DB plan亏损过大，也会导致公司破产
