NO.PZ2020021601000020
问题如下：
Judith Yoo is a financial sector analyst writing an industry report.
Part of Yoo’s analysis focuses on Company XYZ, a global commercial bank, and its CAMELS rating, risk management practices, and performance.
Yoo notes the following supplementary information from Company XYZ’s annual report:
■ Competition in the commercial loan space has become increasingly fierce, leading XYZ managers to pursue higher- risk strategies to increase market share.
■ The net benefit plan obligation has steadily decreased during the last three years.
■ Company XYZ awards above- average equity- based compensation to its top managers.
Which of the following supplemental factors is consistent with a favorable assessment of Company XYZ’s financial outlook?
选项：
A. Competitive environment
B. Net benefit plan obligation
C. Equity- based compensation policy
解释：
B is correct.
The net benefit plan obligation has steadily decreased during the last three years, which indicates a lower degree of risk posed by the benefit plan.
老师，B C没看懂麻烦解释下