遊休資金とは?
遊休資金 Funds held in cash or low-yield accounts that are not actively invested or used for operational purposes, resulting in opportunity cost and reduced returns for individuals or institutions.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “遊休資金” Used in Practice?
財務担当者は遊休資金を短期投資に振り向けて最小化を図る。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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遊休資金とは?
Funds held in cash or low-yield accounts that are not actively invested or used for operational purposes, resulting in opportunity cost and reduced returns for individuals or institutions.
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