¿Qué es Pensión No Capitalizada?
Pensión No Capitalizada 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 “Pensión No Capitalizada” Used in Practice?
Los balances públicos y de algunas empresas pueden revelar obligaciones de pensión no capitalizada significativas, aumentando el riesgo de solvencia a largo plazo.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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¿Qué es Pensión No Capitalizada?
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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