NO.PZ202110220100005206
问题如下：
To reflect the effect of the new regulation on Syvie Electric’s balance sheet, Lynbrock should:
选项：
A.increase terminal value.
increase impaired assets
decrease capital expenditures
解释：
B is correct. Syvie Electric is facing risk from stranded assets—that is, assets that are obsolete or not economically viable owing to changes in regulatory or government policy. ESG-related adjustments to a company’s balance sheet often reflect an analyst’s estimate of impaired assets.
A is incorrect because adjusting terminal value applies to equity valuation; it is not an adjustment to a company’s balance sheet.
C is incorrect because decreasing capital expenditures would be reflected in the income and cash flow statements, not the balance sheet
能否解释下 no longer financially viable within 10 years following implementation？
