这道题我会，但是想扩展下，谢谢老师

NO.PZ202206210100000302 问题如下 If a revision of Falana’s key facts anassumptions regarng Sabonete anthe SPP were to occur, whiwoulleast likely result in the plan’s funstatus teriorating? A.Salary growth rate raiseto 3.6% B.cline in short-term interest rates C.Average participant age raiseto 48 B is correct. A cline in short-term interest rates is least likely to affeSPP’s funstatus, because liabilities are scounteusing 10-yerates. In aition, it is highly likely thonly a small proportion of the fixeincome assets woulinvestein short-term assets given the long-term nature of the liabilities.A is incorrect. A higher salary growth rate increases the projecteliabilities anthus negatively affects the funstatus of the SPP.C is incorrect. Average participant age affects the te antiming of future benefit payments. If the average participant age increases, withawals from the plwill occur sooner, causing the present value of future withawals from the SPP to increase, resulting in a negative impaon its funstatus.C is incorrect. Average participant age affects the te antiming of future benefit payments. If the average participant age increases, withawals from the plwill occur sooner, causing the present value of future withawals from the SPP to increase, resulting in a negative impaon its funstatus.S 为什么属于不利因素呢？

NO.PZ202206210100000302 问题如下 If a revision of Falana’s key facts anassumptions regarng Sabonete anthe SPP were to occur, whiwoulleast likely result in the plan’s funstatus teriorating? A.Salary growth rate raiseto 3.6% B.cline in short-term interest rates C.Average participant age raiseto 48 B is correct. A cline in short-term interest rates is least likely to affeSPP’s funstatus, because liabilities are scounteusing 10-yerates. In aition, it is highly likely thonly a small proportion of the fixeincome assets woulinvestein short-term assets given the long-term nature of the liabilities.A is incorrect. A higher salary growth rate increases the projecteliabilities anthus negatively affects the funstatus of the SPP.C is incorrect. Average participant age affects the te antiming of future benefit payments. If the average participant age increases, withawals from the plwill occur sooner, causing the present value of future withawals from the SPP to increase, resulting in a negative impaon its funstatus.C is incorrect. Average participant age affects the te antiming of future benefit payments. If the average participant age increases, withawals from the plwill occur sooner, causing the present value of future withawals from the SPP to increase, resulting in a negative impaon its funstatus.S 请问B怎么理解，麻烦老师详细讲下，谢谢。