haku: @indexterm ASSETS AND LIABILITIES / yhteensä: 70
viite: 30 / 70
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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