C选项

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 ratesC.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 我是觉得short-term rate下降，其实也是个好事。主要是PB fun然主要投资long term boncover liab，但组合里还是有少量短期债，short-rate下降，短期债价格上涨，收益变高。这部分虽然很小，但上涨，对cover L也有点用。其他的明显就是L上升，当然如果long term rate下降才不好，不过具体情况也需要，看下asset）和liab）关系。请老师解答，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。