NO.PZ2018120201000015
问题如下：
Serena is a risk management specialist with Liability Protection Advisors. Trey, CFO of Kiest Manufacturing, enlists Serena’s help with three projects.
The first project is to defease some of Kiest’s existing fixed-rate bonds that are maturing in each of the next three years. The bonds have no call or put provisions and pay interest annually. Exhibit 1 presents the payment schedule for the bonds.
Based on Exhibit 1, Kiest’s liabilities would be classified as:
选项：
A.Type I.
B.Type II.
C.Type III.
解释：
A is correct.
Type I liabilities have cash outlays with known amounts and timing. The dates and amounts of Kiest’s liabilities are known; therefore, they would be classified as Type I liabilities.
这里是指coupon rate 还是说投资人收到的实际收益？在题干中怎么体现呢。
