问题如下：
A company’s defined benefit plan invests primarily in equities. Which of the following creates risks for the company? (Assume that equity markets are unaffected by A, B, C, and D.)
选项：
A. High interest rates
B. Low interest rates
C. Employees working past retirement age
D. An epidemic that shortens life expectancy
解释：
B. Low interest rates will reduce the discount rate used to assess liabilities and therefore increase the present value of the liabilities. High interest rates, employees working past retirement age, and a shortening of life expectancy all lessen risks. (The question states that the impact of A, B, C, and D on equity markets should not be considered. In practice a reduction in interest rates tends to lead to an increase in equity prices.)
请问这题是考啥知识点