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Funding ratio |
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| But the whole process was so smooth that we'd like the funding ratio for our next bar to be higher from SBA and lower from the private lenders, who always have a de facto voice into the choices we make. DB plan, the funding ratio on accumulated benefit obligations increased from 95 percent at the start of 2004 to 99 percent at the beginning of 2005, while funding of projected benefit obligations rose from 88 percent to 91 percent. Francis and Reiter (1987) found that firms with the highest average tax rate had higher (safer) bond ratings but lower pension funding ratios than less profitable, more risky firms, a contradiction to Bodie et al. |
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