木同學(xué)
2024-03-26 10:11”A decrease in interest rates may result in an increase in the fair value of plan assets that offsets the increase in the benefit obligation from a lower discount rate, especially plan assets invested in longer-duration fixed-income securities.“為什么利率下降會(huì)導(dǎo)致plan asset FV的上升？
所屬：CFA Level II > Financial Statement Analysis 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個(gè)回答
Simon助教
2024-03-26 11:39
該回答已被題主采納
同學(xué)，上午好。利率就是折現(xiàn)率，折現(xiàn)率下降，那么折現(xiàn)現(xiàn)值就會(huì)上升。
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