R21 课后题第三题 谢谢～

为什么employer contribution和TPPC之间会有差距？有哪些方面的原因?

老师你好，请问原版书课后题R5Q4中为什么rate of return on beginning plan assets that is included in the interest income/expense是discount rate呢？ 加了that后面的部分我更不明白了。

请问老师，图中说enterprise value to ratio 比P/S更适合两者的比较，我不明白，请指点，谢谢

老师您好，请问图中画红线部分表达什么意思？谢谢

老师您好，关于share-based compensation中的stock option, 为什么risk free rate上升会导致value of call上升呢？ 谢谢！

普通股为什么不能直接用826呢？

问一下为什么增股对equity没有影响 没看明白.....

【问题,题干参照附件】Q. Based on the information given, are Blevin and/or Chaudry most likely in violation of the CFA Institute Standards of Professional Conduct regarding their role in Regal’s corporate bond issuance and the subsequent statutory management of Regal Bank? A)Yes, both Blevin and Chaudry are likely to be in violation with regard to Standard V(A)–Diligence and Reasonable Basis. B)Yes, Blevin is likely in violation with regard to Standard IV(C)–Responsibilities of Supervisors. C)No. 我选了B，因为这个人三周前还是原公司的。Blevin headed Regal’s internal audit department and knew nothing of any fraud or client money laundering, despite having recently supervised a major internal audit exercise. 为啥答案选C

请老师再讲解一下这道题的FGH，为什么没考虑税收？为什么没有跟C的算法一样？