search query: @indexterm Pension funds / total: 253
reference: 113 / 253
| Author: | Laurent, M. |
| Title: | Protect your pension surplus from interest rate risk. |
| Journal: | Management Accounting (New York)
1988 : SEP, VOL. 70:3, p. 24-27 |
| Index terms: | PENSION FUNDS INTEREST RATES ASSETS AND LIABILITIES |
| Language: | eng |
| Abstract: | How U.S. companies need to report a pension plan deficit as a balance sheet liability, linked with investment strategy. Proposals for increased stability and a new strategy. The interest sensitivity of a surplus. The elimination of risk. Asset allocation analysis. Three Figures illustrate the study. |
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