未预留养老金 是什么？
未预留养老金 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 “未预留养老金” Used in Practice?
政府和部分企业资产负债表可能披露大量未预留养老金负债，增加长期偿付能力风险。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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未预留养老金 是什么？
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.
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