托管账户 是什么?
托管账户 A legal arrangement where a third party holds assets, funds, or documents on behalf of transacting parties until all contractual conditions are fulfilled.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “托管账户” Used in Practice?
在买卖双方完成所有协议条款前,资金存于托管账户,确保交易安全。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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托管账户 是什么?
A legal arrangement where a third party holds assets, funds, or documents on behalf of transacting parties until all contractual conditions are fulfilled.
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