haku: @author Laurent, M. / yhteensä: 1
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| Tekijä: | Laurent, M. |
| Otsikko: | Protect your pension surplus from interest rate risk. |
| Lehti: | Management Accounting (New York)
1988 : SEP, VOL. 70:3, p. 24-27 |
| Asiasana: | PENSION FUNDS INTEREST RATES ASSETS AND LIABILITIES |
| Kieli: | eng |
| Tiivistelmä: | 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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