well...let's see if i can explain it well.
whenever u see 3 rings on P, assume that it's a wittig reaction with ylide.
This P always has + charge and the C connected to this P will always be - charge. This C i am talking about is not one of the 3 Rings.
Anyway you will cut C=O and connect this C with the C that is - charged from above to this so u will end up having C=C.