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.
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.
如题
