O ALM é uma técnica de gestão financeira que visa gerencia os riscos relacionados às operações que envolvam a gestão de ativos e passivos. O ALM é exigido dos RPPS's com nível III do Pró-Gestão RPPS, de acordo com o item 3.2.6 - Política de Investimentos de Manual de Certificação Institucional - Pró-Gestão
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