Shimin_CPA税法主讲、CFA教研 · 2019年01月31日
Within this category, the liability-relative approaches(指的是integrated asset–liability approach) have several names, including asset–liability management (ALM) for banks and some other investors and dynamic financial analysis (DFA) for insurance companies.
这句话说的是integrated asset–liability approach在不同机构中的称呼,比如在银行,直接被叫做asset–liability management (ALM) ,在保险公司,叫做dynamic financial analysis (DFA) 。