木同学2024-03-26 10:11:40
”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.“为什么利率下降会导致plan asset FV的上升?
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Simon2024-03-26 11:39:38
同学,上午好。利率就是折现率,折现率下降,那么折现现值就会上升。
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