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.
SCIMA tietueen numero: 63007
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