O que e Pensão Não Financiada?
Pensão Não Financiada 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 “Pensão Não Financiada” Used in Practice?
Balanços públicos e corporativos podem divulgar grandes obrigações de pensão não financiada, aumentando o risco de solvência a longo prazo.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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O que e Pensão Não Financiada?
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.
Where can I learn this term for free?
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