Deficit and SMART: Difference between pages

Revision as of 15:08, 9 February 2015

In relation to goal-setting, Specific, Measurable, Achievable, Realistic and Time-specific.

@@ Line 1: / Line 1: @@
-. ''Pensions accounting.''
+In relation to goal-setting, Specific, Measurable, Achievable, Realistic and Time-specific.
-The excess of liabilities over assets in a funded Defined benefit pension scheme; also known as under-funding.
-For example;
-if the liabilities were 100
-and the assets were 90,
-the deficit would be 100 - 90 = 10.
-(Not to be confused with the percentage ''funding level'' which in this example would be 90/100 = 90%.)
-. More generally, any financial shortfall.
-== See also ==
-* [[Amortisation]]
-* [[Fiscal deficit]]
-* [[FRS 17]]
-* [[Funding level]]
-* [[Multicurrency cross-border pooling]]
-* [[Multicurrency one-country pooling]]
-* [[Surplus]]