NO.PZ2018070201000006
问题如下:
Which defined benefit plan has the highest need for liquidity?
选项:
A.A defined benefit plan with large number of retirees.
B.A defined benefit plan with large young workers.
C.A defined benefit plan with equal retirees and yourg workers.
解释:
A is correct.
A defined benefit plan with large number of retirees faces more liquidity outflow than a defened benefit plan with large number of young workers.
可以理解:workers退休后就成为了retirees,而养老金是一次性发放的,所以在没退休之前只需要支付income(benefit)即可,所以退休后need of liquidity最大,因为要一次性支付养老金吗