अपोषित पेंशन क्या है?
अपोषित पेंशन 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 “अपोषित पेंशन” Used in Practice?
सरकार और कुछ कंपनियों की बैलेंस शीट में महत्वपूर्ण अपोषित पेंशन दायित्व उजागर हो सकते हैं, जिससे दीर्घकालिक सॉल्वेंसी जोखिम बढ़ता है।
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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अपोषित पेंशन क्या है?
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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