Was ist Nichtfondsgebundene Pension?
Nichtfondsgebundene Pension 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 “Nichtfondsgebundene Pension” Used in Practice?
Staatliche und manche Unternehmensbilanzen weisen beträchtliche nichtfondsgebundene Pensionsverpflichtungen aus, was das langfristige Solvenzrisiko erhöht.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Was ist Nichtfondsgebundene Pension?
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.
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