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Investment

資金充足率とは?

資金充足率 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 “資金充足率” Used in Practice?

資金充足率が100%超なら資産が負債を上回る。

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

資金充足率とは?

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

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