ما هو معاش غير ممول؟
معاش غير ممول A pension liability for which no specific assets have been set aside; obligations are paid from employer’s ongoing operations, not from a segregated fund.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “معاش غير ممول” Used in Practice?
قد تكشف ميزانيات بعض الحكومات والشركات عن التزامات معاش غير ممولة كبيرة، مما يزيد من مخاطر الملاءة على المدى الطويل.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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ما هو معاش غير ممول؟
A pension liability for which no specific assets have been set aside; obligations are paid from employer’s ongoing operations, not from a segregated fund.
Where can I learn this term for free?
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