CFA三级的问答题举例

　　Annual RetSample Level III Constructed Response QuestionA. Judge whether the BC Plc pension plan has below average, average, or above average risk tolerance compared with the average FTSE 350 company ...

　　Annual RetSample Level III Constructed Response Question

　　A. Judge whether the BC Plc pension plan has below average, average, or above average risk tolerance compared with the average FTSE 350 company pension plan.

　　Support your response with four reasons based on the specific circumstances of BC Plc and/or the BC Plc pension plan. (9 minutes)

　　B. Characterize, for the BC Plc pension plan relative to the average FTSE 350 company pension plan, each of the two plan constraints of concern to the trustees:

　　i. Liquidity Requirement ii. Time Horizon (6 minutes)

　　Justify each of your responses with two reasons.

　　C. Judge whether a change to 6 percent in the discount rate applied to the plan liabilities would cause the funded status of the BC Plc pension plan to deteriorate or improve, given that the assumed long-term rate of return on plan assets remains unchanged.

　　Support your response with specific references to the BC Plc pension plan. (3 minutes)

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