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Basic Question 0 of 16

Aggressive pension-related rates assumptions include:

I. high discount rate.
II. low discount rate.
III. high rate of compensation growth.
IV. low rate of compensation growth.
V. higher assumed rate of return on plan assets.
VI. lower assumed rate of return on plan assets.

User Contributed Comments 1

User Comment
jkc2007 aggressiveness ito reducing pension exp or pbo.
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I just wanted to share the good news that I passed CFA Level I!!! Thank you for your help - I think the online question bank helped cut the clutter and made a positive difference.
Edward Liu

Edward Liu

Learning Outcome Statements

explain and calculate how adjusting for items of pension and other post-employment benefits that are reported in the notes to the financial statements affects financial statements and ratios;

interpret pension plan note disclosures including cash flow related information;

CFA® 2025 Level II Curriculum, Volume 2, Module 11.