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pension liabilities

См. также в других словарях:

  • pension liabilities — Future liabilities ( liability) resulting from pension commitments made by a corporation. Accounting for pension liabilities varies widely by country. Bloomberg Financial Dictionary …   Financial and business terms

  • Pension Benefit Guaranty Corporation — (United States) Agency overview Formed September 2, 1974 …   Wikipedia

  • Pension — This article is about the retirement income arrangement. For the type of lodging, see Pension (lodging). For the mortgage repayment scheme, see Mortgage loan. Financial market participants …   Wikipedia

  • Pension Protection Act of 2006 — (PPA) USA A federal law providing for comprehensive pension reform that addresses a variety of employee benefit plan topics including: • Revised minimum funding requirements for defined benefit plans and multi employer plans. • Enhanced… …   Law dictionary

  • Pension Protection Fund — The Board of the Pension Protection Fund (the PPF) is a Statutory Fund in the United Kingdom. It was created under the Pensions Act 2004. The Board of the PPF is a Statutory Corporation responsible for managing the Fund and for making payments to …   Wikipedia

  • pension fund — A fund set up to pay the pension benefits of a company s workers after retirement. Bloomberg Financial Dictionary A fund set up by a company or government to invest the pension contributions of members and employees. These are then paid out when… …   Financial and business terms

  • Defined benefit pension plan — For the defined contribution pension plan, see Defined Contribution Pension Plan. In economics, a defined benefit pension plan is a major type of pension plan in which an employer promises a specified monthly benefit on retirement that is… …   Wikipedia

  • Canada Pension Plan — The Canada Pension Plan (CPP) is a contributory, earnings related social insurance program. It forms one of the two major components of Canada s public retirement income system, the other component being Old Age Security (OAS). Other parts of… …   Wikipedia

  • protected liabilities — In the context of pensions, a scheme s protected liabilities are the estimated cost of securing members benefits through buying annuities (annuity) from an insurance company in an amount equal to the compensation that the Pension Protection Fund… …   Law dictionary

  • Overfunded Pension Plan — A company retirement plan that has more assets than liabilities. In other words, there is a surplus amount of money needed to cover current and future retirements. Although the surplus can legally be recorded as company income, it cannot be paid… …   Investment dictionary

  • Underfunded Pension Plan — A company retirement plan that has more liabilities than assets. In other words, the money needed to cover current and future retirements is not readily available. Hence, there is no assurance that future retirees will receive the pensions they… …   Investment dictionary

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