Was ist Deckungsgrad?
Deckungsgrad The ratio of a pension fund's assets to its liabilities, indicating the plan’s ability to meet future obligations.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “Deckungsgrad” Used in Practice?
Ein Deckungsgrad über 100 % bedeutet, dass die Vermögenswerte die Verpflichtungen übersteigen.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Was ist Deckungsgrad?
The ratio of a pension fund's assets to its liabilities, indicating the plan’s ability to meet future obligations.
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