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Long description: Das Thema Betriebliche Altersversorgung (bAV)" wird in Zukunft weiter an Bedeutung gewinnen. Während sich die Fachliteratur schwerpunktmäßig auf die Darstellung der Bilanzierung und Bewertung von Direktzusagen konzentriert, bietet der Autor hier einen kompakten Überblick über die Rechnungslegung von Altersversorgungsverpflichtungen in den verschiedenen Durchführungswegen. Er beleuchtet neben den internen im Unternehmen geführten Altersversorgungsverpflichtungen auch die Möglichkeiten der externen Auslagerung. Das Buch zeichnet sich durch einen hohen Praxisbezug aus. Es gibt ausführliche Erläuterungen zu diesem komplexen Themenbereich und unterstützt durch zahlreiche Abbildungen. Biographical note: Günter Pochmann Dr. Günter Pochmann, Professor für Betriebswirtschaft, insbesondere Rechnungslegung; Hochschule für Technik und Wirtschaft des Saarlands. Der Autor war zuvor tätig bei einer deutschen Großbank, zuletzt im Bereich Controlling Investment Banking.

Pension trusts.

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Trusts and trustees. --- Property

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In response to a request from the BCRG, the IMF conducted an FSSR mission from June 12-24, 2019. A scoping mission had been undertaken in January 2019, and on the basis of that mission it was agreed with the authorities that the FSSR would cover the following topics: (i) financial stability oversight; (ii) systemic liquidity; (iii) payments systems; (iv) banking supervision; and (v) crisis management, bank resolution, and safety nets. While the current economic situation is benign, the financial soundness indicators (FSIs) point to increasing vulnerabilities (see Annex I). The economic outlook is currently positive. Moreover, financial inclusion is growing rapidly as mobile money services are quickly adopted. However, the FSIs suggest growing vulnerabilities and possibly some idiosyncratic stress in the banking sector. For example, nonperforming loans (NPLs), large exposures, and the net-open position are on a negative trend. Given data quality and availability issues, it is however difficult to draw firm conclusions. For example, while the net-open position according to the reported FSIs is larger than 100 percent, prudential reporting points to a ratio of on average below 20 percent. This discrepancy needs further analysis and explanation. In addition, the BCRG does not prepare an adequate analysis and explanation of the drivers of the observed trends.

Mortgage loans. --- Real estate investment trusts.

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In the last decade, rapid growth, the fastest in Sub-Saharan Africa, and strong policies to address poverty have yielded a remarkable improvement in living standards. But the debt-financed public investment-led development model has reached its limits, amid a buildup in external vulnerabilities, as illustrated by severe foreign exchange shortages and high premia on the parallel market, as well as debt and likely financial sector vulnerabilities. Recognizing these vulnerabilities, the authorities have prepared a "Homegrown Economic Reform Plan". Their reform agenda is appropriately ambitious and wide-ranging, encompassing macroeconomic reforms, structural reforms to ease institutional and structural bottlenecks to productivity and job growth, and sectoral reforms.

Mortgage loans. --- Real estate investment trusts.

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Economic development. --- Economic assistance. --- Trusts and trustees.