一个可能的导火索是一位退休会计就一笔他认为是对股民不公的交易向一家上市公司所发起的集体诉讼。
One trigger may have been a class action brought by a retired accountant against a public company over a deal that he believed was unfair to shareholders.
当劳动者人数低于退休人员时，问题将爆发，会计准则和英明的资产分配方法再也掩饰不住，纸终究包不住火。
When the number of workers falls relative to the number of retirees, it creates a problem that accounting conventions and clever asset allocations cannot disguise.
同时，会计准则驱使公司退休金计划使用公司债券收益率来降低负债。
Meanwhile, accounting standards have forced company pension schemes to discount their liabilities using a corporate-bond yield.
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