Che cos'e Rapporto di copertura?
Rapporto di copertura 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 “Rapporto di copertura” Used in Practice?
Un rapporto di copertura sopra il 100% indica che gli attivi superano i passivi.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Che cos'e Rapporto di copertura?
The ratio of a pension fund's assets to its liabilities, indicating the plan’s ability to meet future obligations.
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