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Qu'est-ce que Taux de couverture ?

Taux de couverture 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 “Taux de couverture” Used in Practice?

Un taux de couverture supérieur à 100 % indique que les actifs excèdent les engagements.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

Qu'est-ce que Taux de couverture ?

The ratio of a pension fund's assets to its liabilities, indicating the plan’s ability to meet future obligations.

Where can I learn this term for free?

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