NO.PZ202401310100000107
问题如下：
A 100 basis point decrease in investment grade corporate bond yields may affect Kensington’s plan funded status by less than the increase in the benefit obligation because:
选项：
A.
remeasurements from changes in assumptions are recognized in OCI, not in earnings.
B.
a decrease in service cost will partially offset the increase.
C.
the fair value of plan assets may simultaneously increase.
解释：
C is correct. A decrease in interest rates may result in an increase in the fair value of plan assets that offsets the increase in the benefit obligation from a lower discount rate, especially plan assets invested in longer-duration fixed-income securities.
投资级公司债的收益率就是折现率吗，哪里提到了这个知识点
