Что такое Коэффициент покрытия?
Коэффициент покрытия 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 “Коэффициент покрытия” Used in Practice?
Коэффициент покрытия свыше 100% означает, что активы превышают обязательства.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Что такое Коэффициент покрытия?
The ratio of a pension fund's assets to its liabilities, indicating the plan’s ability to meet future obligations.
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