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1 responsabilidad de pensión mínima
• minimum pension liabilityDiccionario Técnico Español-Inglés > responsabilidad de pensión mínima
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2 eläkevastuu
• pension liability -
3 право на пенсію
pension entitlement, pension liability -
4 eläkevastuurahasto
• pension liability fund -
5 Mindestpensionsverpflichtung
Mindestpensionsverpflichtung f FIN minimum pension liability* * *f < Finanz> minimum pension liabilityBusiness german-english dictionary > Mindestpensionsverpflichtung
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6 Pensionsverbindlichkeit
Business german-english dictionary > Pensionsverbindlichkeit
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7 Rückdeckungsversicherung
Rückdeckungsversicherung f VERSICH business insurance, employer’s pension, liability insurance* * *f < Versich> business insurance, employer's pension, liability insuranceBusiness german-english dictionary > Rückdeckungsversicherung
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8 право на пенсию
1) Insurance: vesting2) Sociology: pension liability, right to a pension3) Business: pension entitlement -
9 минимальное обязательство по пенсионному плану
Accounting: minimum pension liabilityУниверсальный русско-английский словарь > минимальное обязательство по пенсионному плану
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10 условные пенсионные обязательства
Investment: contingent pension liabilityУниверсальный русско-английский словарь > условные пенсионные обязательства
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11 reserva de responsabilidad de plan de pensiones
• pension plan liability reserveDiccionario Técnico Español-Inglés > reserva de responsabilidad de plan de pensiones
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12 Rückstellung
Rückstellung f RW, STEUER provision, liability reserve • Rückstellung auflösen STEUER liquidate a liability reserve, reverse a liability reserve, liquidate a reserve (for uncertain liabilities and anticipated losses) • Rückstellung bilden RW, STEUER form a liability reserve, set up a liability reserve, accrue a reserve* * *f <Bank, Rechnung, Steuer> provision, liability reserve ■ Rückstellung bilden < Rechnung> form a liability reserve, set up a liability reserve* * *Rückstellung
provision, reserve[s], transfer (allocation) to reserves, reservation, deduction, (Dienstpflicht) draft deferment, (Rückstellungsbetrag) reserve allowance, sum reserved;
• nach Rückstellung für unvorhergesehene Ausgaben after provision for contingencies;
• ohne Rückstellung without deduction;
• außerbetriebliche Rückstellungen non-operating reserves;
• besondere Rückstellung special (provident) reserve;
• langfristige Rückstellungen long-term provisions;
• steuerfreie Rückstellungen untaxed reserves;
• zweckgebundene Rückstellungen appropriated reserve;
• Rückstellung für Abnutzungen (Abschreibungen) allowance (provision) for depreciation, accrued depreciation reserve, reserved property (Br.), reserve for wear, tear, obsolescence or inadequacy;
• Rückstellung für Abschreibung langfristiger Anlagegüter (Anlagenerneuerung) amortization reserve, reserve for amortization;
• Rückstellungen für Anlageveränderungen reserve for investment fluctuations;
• Rückstellung für Anlagenwertverminderung provision for depreciation of investment;
• Rückstellung für Anschaffung hochwertiger Wirtschaftsgüter des Anlagevermögens reserve for high replacement cost;
• Rückstellung für Auffüllung der Lagerbestände provision for replacement of inventories (US);
• Rückstellung für genehmigte Ausgaben reserve for authorized expenditures;
• Rückstellung für unvorhergesehene Ausgaben reserve (provision) for contingencies, contingent reserve;
• Rückstellung für Ausgleichsforderungen equalization reserve;
• Rückstellungen für Betriebsunfälle industrial accident reserve;
• Rückstellung für erschöpfte Bodenschätze depletion reserve;
• Rückstellung für Devisenschwankungen allowance for exchange fluctuations;
• Rückstellung für Dividendenausschüttungen reserve for dividends voted;
• Rückstellung für Dividendennachzahlung reserve for deferred dividends;
• Rückstellung für Dubiose allowance for doubtful (Br.) (bad, US) debts, bad-debts reserve (US), reserve for contingent liabilities (Br.), doubtful-debt provisions (Br.);
• Rückstellung für Eigenversicherung insurance reserve;
• Rückstellung für Einkommensteuer provision (reserve) for income tax;
• Rückstellung für Ersatzbeschaffungen replacement reserve, provision for renewals (Br.);
• Rückstellung für Eventualverbindlichkeiten provision for contingencies, contingency reserve, reserve for contingent liabilities (Br.), liability reserve;
• Rückstellungen für strittige Forderungen bad-claim reserve (US);
• Rückstellung für zweifelhafte (dubiose) Forderungen provision (reserve) for doubtful accounts (Br.), bad-debt reserve (US);
• Rückstellung für Gebäudereparaturen provision for building repairs;
• Rückstellung für Gehälter provision for salaries;
• Rückstellung für Generalkosten reserve for overheads;
• Rückstellungen von Gold earmarking of gold;
• Rückstellung für Grundstücksbelastungen reserve for encumbrances;
• Rückstellung für Grundstücksentwertungen reserve for depreciation of real-estate owned;
• Rückstellungen für Inflationsausgleich contingencies for inflation adjustment;
• Rückstellung für Inventarergänzungen provision for inventory reserve;
• Rückstellung für mögliche Inventarverluste reserve for possible inventory losses;
• Rückstellung für Konsolidierungsaufgaben funding provision;
• Rückstellung für Kosten eines schwebenden Prozesses reserve for payments to be made under a pending lawsuit, reserve for claim in litigation;
• Rückstellungen im Kreditgeschäft (für Kreditausfälle) provisions for possible loan losses;
• Rückstellung für faule Kunden provision for doubtful accounts (Br.), bad-debt provision (reserve) (US);
• Rückstellungen für Kursverluste reserve for loss on investment;
• Rückstellung für Mindereinnahmen deficiency reserve;
• Rückstellung für Neubewertungen revaluation reserve;
• Rückstellung für besondere Notfälle (Bundesnotenbank) naked reserve (US);
• Rückstellung für Pensionsverpflichtungen reserve for retirement allowances;
• Rückstellung für Produktionsausfall deficiency reserve;
• Rückstellungen für nicht vermietete Räume allowance for vacancies;
• Rückstellung für einzelne Rechnungsposten allowance for items in an account;
• Rückstellungen für zurückgestellte Reparaturen und Neuanschaffungen reserve (provision) for deferred repairs and renewals;
• Rückstellung für noch nicht feststehende Risiken (Bilanz) contingencies;
• Rückstellung für Ruhegeldverpflichtungen pension reserve;
• Rückstellungen für noch nicht regulierte Schadenfälle (Bilanz einer Lebensversicherungsgesellschaft) reserve for outstanding claims, claim reserves;
• Rückstellung für zweifelhafte Schulden allowance for doubtful (Br.) (bad, US) debts, reserve for contingent liabilities (Br.), bad-debts reserve (US);
• Rückstellung für Schuldentilgung reserve for debt redemption;
• Rückstellung für Skontonachlässe reserve for discounts;
• Rückstellung für Steuern deduction (reserve) for taxes, provision for taxation (taxes), taxation reserve;
• Rückstellung für Steuernachzahlungen deferred tax provision;
• Rückstellung für Steuerzahlungen auf nicht entnommene Gewinne provision for taxation on unrealized surpluses;
• Rückstellung für Substanzverminderung reserve for depletion;
• Rückstellung für Überalterung provision for obsolescence;
• Rückstellung für Umstellungskosten reserve for conversion cost;
• Rückstellung für Unfälle reserve for accidents;
• Rückstellung für Unterhaltungskosten maintenance reserve;
• Rückstellung für Urlaubsgelder accrual for vacation pay (Br.);
• Rückstellung für eingegangene Verbindlichkeiten liability reserve;
• Rückstellungen für ungewisse Verbindlichkeiten contingency reserve;
• Rückstellung für Verluste loss reserve;
• Rückstellungen für drohende Verluste (Versicherung) technical reserves;
• Rückstellung für Verluste aus Fertigungsaufträgen provision for losses on contracts;
• Rückstellung für eventuelle Verluste im Kreditgeschäft reserve for possible loan losses;
• Rückstellungen für mögliche Verluste am Reingewinn surplus contingency reserve;
• Rückstellung für schwebende Versicherungsfälle reserve for claims pending;
• Rückstellung zur Verteilung des Reingewinns reservation for earned surplus (US);
• Rückstellung für Währungsausgleich reserve for currency equalization;
• Rückstellungen und Wertberichtigungen revaluation and reserves, evaluation reserves;
• Rückstellung für Wertminderung provision for depreciation;
• Rückstellung für Wertminderungen der Vorräte reserve for future decline in inventories;
• Rückstellung für Wiederbeschaffung replacement reserve;
• gewaltige Rückstellungen für Steuernachzahlungen in der Bilanz ansammeln to accumulate mountainous deferred tax provisions in the balance sheet;
• Rückstellungen auflösen to write back provisions;
• Rückstellung bilden to create (set up) a reserve, to make provision for;
• Rückstellungen für Steuernachzahlungen bilden to provide for deferred taxes;
• Rückstellungen für Steuernachzahlungen zur Pflicht machen to make provisions for deferred tax compulsory;
• Rückstellungen vornehmen to set aside as reserve, to make provisions, to create reserves;
• hohe Rückstellungen vornehmen to put large sums to reserve;
• Rückstellungen für Devisenschwankungen vornehmen to allow for exchange fluctuations;
• Rückstellungen für Dubiose (dubiose Forderungen) vornehmen to allow for bad (US) (doubtful, Br.) debts, to make due allowance for doubtful (Br.) (bad, US) debts;
• ausreichende Rückstellungen für Pensionsverpflichtungen vornehmen to make proper provisions for pension liabilities;
• Rückstellungen für Steuern vornehmen to make provisions for taxation. -
13 seguro
adj.1 safe, sure, low-risk, risk-free.2 safe.3 confident, definite.4 certain, sure, sure-enough, unfailing.adv.sure, surely.m.1 insurance, underwriting, assurance, insurance policy.2 safety catch.3 safety lock, latch.4 safety-pin.* * *► adjetivo1 (asegurado) secure2 (a salvo) safe3 (firme) firm, steady4 (cierto) certain, sure5 (de fiar) reliable6 (confiado) confident1 (contrato, póliza) insurance2 (mecanismo) safety device, safety catch► adverbio1 for sure, definitely\a buen seguro without any doubtdar algo por seguro to take something for grantedir sobre seguro figurado to play safesentirse seguro,-a to feel safesobre seguro without riskseguro a terceros third-party insuranceseguro a todo riesgo fully comprehensive insuranceseguro contra incendios fire insuranceseguro de vida life insurance————————1 (contrato, póliza) insurance2 (mecanismo) safety device, safety catch► adverbio1 for sure, definitely* * *1. (f. - segura)adj.1) safe, secure2) sure3) reliable4) self-assured, confident5) firm, fixed2. adv. 3. noun m.1) insurance2) fastener, clasp* * *1. ADJ1) (=sin peligro)a) [refugio, método, vehículo] safeno te subas a esa escalera porque no es muy segura — don't go up that ladder, it's not very safe
b) [persona, objetos de valor] safeel bebé se siente seguro cerca de su madre — the baby feels safe o secure close to its mother
2) (=sujeto, estable) securehay que atar mejor la carga porque no parece muy segura — the load needs to be fixed a bit better because it doesn't seem to be very securely attached o very secure
3) (=definitivo) [fracaso, muerte] certain•
eso es lo más seguro — that's the most likely thinglo más seguro es que no pueda ir — I almost certainly o most likely won't be able to go
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dar algo por seguro, si yo fuera tú no daría la victoria por segura — if I were you I wouldn't be sure of victory•
es seguro que..., es seguro que ganaremos la copa — we're bound o sure o certain to win the cuplo que es seguro es que el congreso se celebrará en Barcelona — the conference is definitely going to be held in Barcelona
4) (=convencido) sure¿estás seguro? — are you sure?
sí, estoy completamente segura — yes, I'm absolutely sure o positive
-¿estás seguro de que era él? -sí, segurísimo — "are you sure it was him?" - "yes, positive"
- vamos a ganar -pues yo no estaría tan seguro — "we're going to win" - "I wouldn't bet on it" o "I wouldn't be so sure"
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seguro de algo — sure of sthnunca he visto un hombre tan seguro de sus opiniones — I've never seen a man so sure of his opinions
5) [de uno mismo] confidentse muestra cada vez más seguro en el escenario — he is more and more sure of himself o confident on stage
me noto más segura al andar — I feel more steady on my feet, I feel more confident walking now
seguro de sí mismo — self-confident, self-assured
6) (=fiable) [fuente, cálculo, método] reliableno es un método muy seguro — it's not a very reliable o sure method
7) LAm (=honesto) trustworthy2.ADV for sure, for certainno lo sabemos seguro — we don't know for sure o certain
-¿seguro que te interesa? -sí, seguro — "are you sure that you're interested?" - "yes, I'm sure"
-estoy dispuesto a cambiar de actitud -sí, sí, seguro — iró "I'm willing to change my attitude" - "yeah, yeah, sure!" iró
seguro que algunos se alegrarán — some people will certainly be pleased, I'm sure that some people will be pleased
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a buen seguro, de seguro — certainlya buen seguro o de seguro va a dar que hablar — it will certainly give people something to talk about
decidieron jugar sobre seguro contratando a un buen abogado — they decided to play (it) safe and hire a good lawyer
3. SM1) (=dispositivo)a) [de puerta, lavadora] lock; [de arma de fuego] safety catch; [de pulsera] claspecha el seguro, que van niños en el coche — lock the doors, there are children in the car
2) (Com, Econ) insurance¿tienes el seguro del coche? — have you got your car insurance documents with you?
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hacerse un seguro — to take out insuranceseguro de desempleo — unemployment benefit, unemployment compensation o insurance (EEUU)
seguro de jubilación — retirement plan, pension plan, pension scheme
seguro de paro — Esp unemployment benefit, unemployment compensation o insurance (EEUU)
seguro de vida — life assurance, life insurance ( esp EEUU)
seguro mixto — endowment assurance, endowment insurance ( esp EEUU)
3) * (=sistema médico) national health *seguro social — LAm (=sistema de pensiones y paro) social security, welfare (EEUU); (=contribuciones) national insurance; (=sistema médico) national health service
* * *I- ra adjetivo1)a) [SER] ( exento de riesgo) safeb) ( estable) secureuna inversión segura — a safe o secure investment
sobre seguro: un político que sabe jugar sobre seguro a politician who knows how to play safe; sabía que iba sobre seguro — he knew he was onto a sure thing (colloq)
c) [SER] ( fiable)un método anticonceptivo poco seguro — not a very reliable o safe method of birth control
d) [ESTAR] ( a salvo) safe2)a) [ESTAR] ( convencido) sureseguro DE algo — sure o certain of something
estoy absolutamente seguro de haberlo dejado aquí — I'm absolutely sure o certain (that) I left it here
b) [SER] ( que no admite duda)no te preocupes, seguro que no es nada — don't worry, I'm sure it's nothing
seguro que se le olvida — he's sure o bound to forget
a buen seguro — ( ciertamente) for certain; ( a salvo) safe
guárdalo a buen seguro — keep it safe, put it away for safe keeping
c) ( con confianza en sí mismo) self-assured, self-confidentII1)a) ( mecanismo - de armas) safety catch; (- de una pulsera, un collar) clasp, fastenerponer el seguro — to do up the clasp o fastener
echó el seguro antes de acostarse/arrancar — he locked the door before going to bed/starting the car
b) (Méx) ( imperdible) safety pin2)a) ( contrato) insurancese sacó or se hizo un seguro — she took out insurance o an insurance policy
b) ( Seguridad Social)el seguro or el Seguro — the state health care system, ≈ Medicaid ( in US), ≈ the National Health Service ( in UK)
se operó por el seguro — he had his operation through Medicaid/on the National Health
me lo recetó el seguro — I got the prescription on Medicaid (AmE), I got it on prescription (BrE)
•IIIno lo sabe seguro — she doesn't know for sure o certain
¿seguro que basta? - sí, seguro — (are you) sure that's enough? - yes, positive
esta vez dice la verdad - sí, seguro! — (iró) this time he's/she's telling the truth - oh yeah, sure (he/she is)! (colloq & iro)
* * *I- ra adjetivo1)a) [SER] ( exento de riesgo) safeb) ( estable) secureuna inversión segura — a safe o secure investment
sobre seguro: un político que sabe jugar sobre seguro a politician who knows how to play safe; sabía que iba sobre seguro — he knew he was onto a sure thing (colloq)
c) [SER] ( fiable)un método anticonceptivo poco seguro — not a very reliable o safe method of birth control
d) [ESTAR] ( a salvo) safe2)a) [ESTAR] ( convencido) sureseguro DE algo — sure o certain of something
estoy absolutamente seguro de haberlo dejado aquí — I'm absolutely sure o certain (that) I left it here
b) [SER] ( que no admite duda)no te preocupes, seguro que no es nada — don't worry, I'm sure it's nothing
seguro que se le olvida — he's sure o bound to forget
a buen seguro — ( ciertamente) for certain; ( a salvo) safe
guárdalo a buen seguro — keep it safe, put it away for safe keeping
c) ( con confianza en sí mismo) self-assured, self-confidentII1)a) ( mecanismo - de armas) safety catch; (- de una pulsera, un collar) clasp, fastenerponer el seguro — to do up the clasp o fastener
echó el seguro antes de acostarse/arrancar — he locked the door before going to bed/starting the car
b) (Méx) ( imperdible) safety pin2)a) ( contrato) insurancese sacó or se hizo un seguro — she took out insurance o an insurance policy
b) ( Seguridad Social)el seguro or el Seguro — the state health care system, ≈ Medicaid ( in US), ≈ the National Health Service ( in UK)
se operó por el seguro — he had his operation through Medicaid/on the National Health
me lo recetó el seguro — I got the prescription on Medicaid (AmE), I got it on prescription (BrE)
•IIIno lo sabe seguro — she doesn't know for sure o certain
¿seguro que basta? - sí, seguro — (are you) sure that's enough? - yes, positive
esta vez dice la verdad - sí, seguro! — (iró) this time he's/she's telling the truth - oh yeah, sure (he/she is)! (colloq & iro)
* * *seguro(de)(adj.) = confident (in)Ex: Experience of IT in USA is associated not infrequently with the confounding of confident expectations.
seguro11 = insurance.Ex: Increasingly worrying to all however were the escalating cost of insurance, servicing and maintenance.
* actuario de seguros = actuary.* agencias de seguros, las = insurance industry, the.* agente de seguros = insurance agent, insurer, insurance broker.* compañía de seguros = insurance company, insurer.* compañia de seguros de vida = life-insurance company.* contratación de seguros = insurance broking.* contratar una póliza de seguros = take out + insurance policy.* contratar un seguro = take out + insurance policy.* corredor de seguros = insurance agent, insurance broker.* hacerse una póliza de seguros = take out + insurance policy.* hacerse un seguro = take out + insurance policy.* impreso de solicitud de seguro = insurance form.* mutua de seguros = mutual insurance company, mutual insurance society.* oficina de seguros = insurance office.* plan de seguros = insurance plan.* póliza de seguro a todo riesgo = all risks cover.* póliza de seguros = insurance coverage, insurance policy, insurance cover.* póliza de seguros contra incendios = fire insurance policy.* prima de seguro = insurance premium.* seguro a todo riesgo = comprehensive insurance, all-risk insurance.* seguro con franquicia = insurance with deductible.* seguro contra indemnizaciones = indemnity policy.* seguro contra indemnizaciones profesionales = indemnity insurance.* seguro de automóvil = automobile insurance.* seguro de coche = car insurance.* seguro de coche sin determinación de culpabilidad = no-fault auto insurance.* seguro de enfermedad = health insurance.* seguro de incapacidad = disability insurance.* seguro de invalidez = disability insurance.* seguro de jubilación = retirement fund, retirement plan.* seguro de la casa = home insurance.* seguro dental = dental plan, dental insurance.* seguro de responsabilidad civil = liability insurance.* seguro de viaje = travel insurance.* seguro de vida = life insurance.* seguro de vida a término = term life insurance.* seguro de vida vitalicio = whole life insurance.* seguro médico = health insurance plan, health insurance, medical insurance.* seguro mutualista = mutual insurance.* seguro mutuo = mutual insurance.* seguro por pérdida de un miembro del cuerpo = dismemberment insurance.* seguro sin determinación de culpabilidad = no-fault insurance.* seguro social = social insurance.* sociedad de seguros mutuos = provident society, mutual benefit society.seguro22 = buffer.Ex: This article surveys the causes of disintegration and the use of microforms as a buffer against imminent destruction.
seguro33 = latch.Ex: The latch lever is plastic and seems like it might snap right off if you put too much pressure on it.
seguro4= comfortable, dependable, reliable, safe [safer -comp., safest -sup.], secure, sure [surer -comp., surest -sup.], assertive, tight [tighter -comp., tightest -sup.], you bet!.Ex: A modern comfortable library could look like that in Berlin's Tiergarten, with its opne-air gardens, or resemble Evanston's library with its comfortable chairs and elegant (and, one hopes, safe) fireplaces.
Ex: If the supplier is a dealer, then ensure that this is a reputable and dependable dealer who can provide help with installation, maintenance and support.Ex: Computers are reliable, and less prone to error provided they are instructed or programmed appropriately and correctly.Ex: A modern comfortable library could look like that in Berlin's Tiergarten, with its opne-air gardens, or resemble Evanston's library with its comfortable chairs and elegant (and, one hopes, safe) fireplaces.Ex: An academic library should be secure to control user behaviour and loss of books.Ex: The surest way to arrive at such a decision is to be guided by principles of helpful citation order.Ex: I tried to say at the very outset of my remarks that there probably has not been sufficient consumer-like and assertive leverage exerted upon our chief suppliers.Ex: The platen was lashed up tight to the toe of the spindle by cords which connected hooks at its four corners to another set of hooks at the four lower corners of the hose.Ex: The article 'Computer games in the learning resources center? you bet!' discusses some of the benefits of using computer games in education.* accidente seguro = accident waiting to happen.* algo casi seguro = a sure bet, safe bet.* algo es seguro = one thing is for sure.* algo seguro = safe bet.* blanco seguro = sitting duck.* camino seguro al desastre = blueprint for disaster.* camino seguro al éxito = blueprint for success.* camino seguro al fracaso = blueprint for failure.* conocer de seguro = know for + certain, know for + sure.* dar por seguro que = rest + assured that.* de éxito seguro = sure-fire [surefire].* demasiado seguro de uno mismo = overconfident.* deportista lento pero seguro = plodder.* de seguro = for sure, for certain.* de un modo seguro = securely.* en un lugar seguro = in a safe place, in safekeeping.* en un sitio seguro = in a safe place, in safekeeping.* estar moviéndose en terreno seguro = be on secure ground.* estar seguro = be sure, make + sure, set + your watch by.* estar seguro de = be certain (of), be confident about, feel + confident.* estar seguro de que = be confident that.* ir a lo seguro = play it + safe.* ir sobre seguro = be on secure ground, play it + safe.* jugar a lo seguro = play it + safe.* jugar sobre seguro = play it + safe.* no estar seguro = be uncertain.* no estar seguro de = be unsure about/of.* oportunidad casi segura = a sporting chance.* poco seguro = dicey [dicier -comp., diciest -sup.].* problema seguro = accident waiting to happen.* puerto seguro = safe harbour.* saber de seguro = know for + certain, know for + sure, know for + a fact.* seguro (de) = confident (in).* seguro de sí mismo = smug, assured, self-assured, poised.* seguro de uno mismo = self-confident.* sentirse más seguro de = gain + confidence (with/in).* ser algo seguro = be a cinch, be a doddle, be a breeze, be a picnic, be duck soup.* ser casi seguro = be a good bet.* ser seguro = be on the cards.* ser seguro que + Subjuntivo = be bound to + Infinitivo.* terreno seguro = safe ground, solid ground.* * *A1 [ SER] (exento de riesgo) safeese aeropuerto no es muy seguro it's not a very safe airportno te subas a esa escalera, que no es segura don't climb that ladder, it's not safeponlo en un lugar seguro put it somewhere safe o in a safe place o in a secure placebuscan la inversión más segura they are looking for the safest o most secure investment2 [ ESTAR] (estable) securetiene un trabajo bastante seguro she has a fairly secure jobesa escalera no está segura that ladder isn't safe o steadyel cuadro no se va a caer, está bien seguro the picture isn't going to fall, it's quite secureir a la segura: un lugar donde el que gusta comer bien va a la seguro a place which is a safe bet for people who like good foodsobre seguro: un político que sabe jugar sobre seguro a politician who knows how to play safesabía que iba sobre seguro he knew he was onto a sure thing o he knew it was a safe bet ( colloq)3 [ SER](fiable): un método poco seguro para controlar la natalidad not a very reliable o safe method of birth controlel cierre de la pulsera es muy seguro the fastener on the bracelet is very secure4 [ ESTAR] (a salvo) safeel dinero estará seguro aquí the money will be safe hereaquí estarás seguro you'll be safe herea su lado se siente seguro he feels safe when he's beside herB1 [ ESTAR] (convencido) sure¿estás seguro? are you sure?no estoy muy seguro, pero creo que ése es su nombre I'm not really sure but I think that's his nameseguro DE algo:estoy absolutamente seguro de haberlo dejado aquí I'm absolutely sure o certain (that) I left it hereno estaba seguro de haber elegido bien he wasn't sure that he'd made the right choiceno estés tan seguro de eso don't (you) be so sure of thatestoy seguro de que vendrá I'm sure she'll comeestoy completamente segura de que te lo di I'm absolutely sure o I'm positive I gave it to you2 [ SER](que no admite duda): su triunfo es seguro his victory is assurediban a una muerte segura they were heading for certain deathtodavía no es seguro pero creo que lo traerán it's not definite but I think they'll bring itse da por seguro que ganarán it's seen as a foregone conclusion o there seems to be little doubt that they'll winda por seguro que tan pronto como llegue se pondrá en contacto contigo you can be sure o rest assured that she'll contact you as soon as she arriveslo más seguro es que no oyó el despertador he probably didn't hear the alarm clockno te preocupes, seguro que no es nada don't worry, I'm sure it's nothingguárdalo a buen seguro keep it safe, put it away for safe keeping3 (con confianza en sí mismo) self-assured, self-confidentes una persona muy segura de sí misma he's a very confident o self-confident o self-assured personA1 (mecanismo — de armas) safety catch; (— de una pulsera, un collar) clasp, fastenerno puse el seguro y se me cayó I didn't do up the clasp o fastener and it fell offechó el seguro antes de acostarse/arrancar he locked the door before going to bed/starting the car2 ( Méx) (imperdible) safety pinCompuesto:(de coche) steering o wheel lock; (de bicicleta) wheel lockB1 (contrato) insurancese sacó or se hizo un seguro she took out insurance o an insurance policy2(Seguridad Social): el seguro or el Seguro the state health care system, ≈ Medicaid ( in US), ≈ the National Health Service ( in UK)¿cuando te operaste ibas particular o por el seguro? when you had your operation did you go private or have it done through Medicaid/on the National Health?Compuestos:endowment insurance● seguro contra or a todo riesgocomprehensive insurance, all-risks insurance● seguro contra or de incendiosfire insuranceaccident insuranceunemployment benefitmedical insurance, health insurancetravel insurancelife assurance, life insurancepersonal accident insurancesocial insuranceterm assurancedijo que llegaría mañana seguro she said she'd definitely be arriving tomorrowno ha dicho seguro si vendrá he hasn't said definitely o for certain whether he's comingno lo sabe seguro she doesn't know for sure o certainseguro que sospecha lo nuestro I'm sure he suspects we're up to somethingseguro que llamó y no estábamos I bet she called and we weren't in¿seguro que tienes suficiente dinero? — sí, seguro (are you) sure you have enough money? — yes, positiveestoy convencido de que esta vez dice la verdad — ¡sí, seguro! ( iró); I'm convinced that this time he's telling the truth — oh yeah, sure (he is)! ( colloq iro)* * *
seguro 1◊ -ra adjetivo
1
esa escalera no está segura that ladder isn't safe o steady
‹ anticonceptivo› safe;
2
seguro DE algo sure o certain of sth
‹ fecha› definite;
no te preocupes, seguro que no es nada don't worry, I'm sure it's nothing;
seguro que se le olvida he's sure o bound to forget
seguro 2 sustantivo masculino
1
(— de pulsera, collar) clasp, fastener;
2
seguro contra or a todo riesgo comprehensive insurance, all-risks insurance;
seguro contra or de incendios fire insurance;
seguro de viaje travel insurance;
seguro de vida life assurance, life insuranceb) ( Seguridad Social): el seguro or el Sseguro the state health care system, ≈ Medicaid ( in US), ≈ the National Health Service ( in UK)
■ adverbio:
no lo sabe seguro she doesn't know for sure o certain;
seguro que sospecha lo nuestro I'm sure he suspects we're up to something
seguro,-a
I adjetivo
1 es una persona muy segura (de sí misma), he's very self-confident
2 (convencido, sin dudas) sure, definite: estaba segura de que vendrías, I was sure you would come
3 (garantizado, cierto) assured: su dimisión es prácticamente segura, his resignation is almost certain
4 (sin peligro) safe
un lugar seguro, a safe place
5 (sin temor, riesgo) secure: no se siente seguro, he doesn't feel secure
es una inversión muy segura, it's a safe investment
6 (paso, voz) steady, firm
II sustantivo masculino
1 Com insurance
seguro a todo riesgo, fully comprehensive insurance
seguro de vida, life insurance
2 (de un arma) safety catch o device
(de una puerta) pásale el seguro a la puerta, bolt the door
III adverbio for sure, definitely
♦ Locuciones: ir sobre seguro, to play safe
tener algo por seguro, to be sure of sthg
' seguro' also found in these entries:
Spanish:
asegurarse
- cierta
- cierto
- cobertura
- confiada
- confiado
- esperar
- liquidez
- ocho
- prima
- riesgo
- santuario
- segura
- servidor
- servidora
- sexo
- sí
- tener
- asegurado
- bien
- confiar
- desenfadado
- montaje
- ojalá
- que
- tercero
English:
agenda
- assurance
- back up
- bet
- bound
- burglar alarm
- certain
- claim
- clear
- comprehensive
- confident
- dead
- define
- dependable
- doubt
- endowment
- extortionate
- insurance
- insurance premium
- itemize
- life insurance
- low-cost
- ought
- overconfident
- play
- policy
- positive
- premium
- quite
- safe
- safety
- safety catch
- secure
- self-assured
- self-confident
- steadily
- steady
- sure
- travel insurance
- uncertain
- unsure
- certainly
- certainty
- death
- definite
- definitely
- diffident
- dollar
- health
- including
* * *seguro, -a♦ adj1. [sin peligro] safe;el medio de transporte más seguro the safest means of transport;¿es éste un lugar seguro? is it safe here?;aquí estaremos seguros we'll be safe here;es una inversión segura it's a safe investment;prefiero ir sobre seguro I'd rather play (it) safe;más vale ir sobre seguro y llamar antes we'd better ring first, to be safe2. [protegido, estable] secure;un trabajo seguro a secure job;esta mesa no está segura this table isn't very steady;¿irán las botellas seguras ahí atrás? are the bottles safe in the back there?3. [fiable, infalible] reliable;4. [indudable, cierto] definite, certain;creo que sí, pero no es seguro I think so, but I'm not certain o but it's not definite;su nombramiento es seguro he's certain to be given the post;ya sabemos la fecha segura de su llegada we've now got a definite date for his arrival;no es seguro que vengan they're not definitely coming, they're not certain to come;lo puedes dar por seguro you can be sure of it;ya daban la victoria por segura they were sure that they had won;tener por seguro que… to be sure (that)…;ten por seguro que vendrá you can be sure (that) she'll come;¿crees que nos ayudará? – a buen seguro, de seguro do you think she'll help us? – I'm sure she will;a buen seguro que pone alguna pega he's certain to find something wrong with it5. [convencido] sure;¿estás seguro? are you sure?;no estoy muy seguro I'm not too sure;estar seguro de algo to be sure about o of sth;estoy seguro de ello I'm sure of it;estamos seguros de que te gustará we're sure you'll like it;no estoy seguro de habérselo dicho I'm not sure I told him;estaba segura de vencer she was confident of winning6. [con confianza en uno mismo] self-assured, self-confident;se le ve un tipo muy seguro he's very self-assured o self-confident;ser seguro de sí mismo, ser una persona segura de sí misma to be self-assured o self-confident♦ nm1. [contrato] insurance;seguro de accidentes accident insurance;seguro de asistencia en viaje travel insurance;seguro del automóvil car insurance;seguro de cambio exchange rate hedge;seguro de la casa buildings insurance;seguro de enfermedad private health insurance;seguro de hogar buildings insurance;seguro médico private health insurance;seguro multirriesgo comprehensive insurance;seguro mutuo joint insurance;seguro de responsabilidad civil liability insurance;seguro a todo riesgo comprehensive insurance;seguro a terceros liability insurance;seguro de viaje travel insurance;seguro de vida life insurance o assuranceir al seguro to go to the hospital;ese tratamiento no lo cubre el seguro ≈ you can't get that treatment on Br the National Health o US Medicaidseguro de desempleo unemployment benefit;seguro de incapacidad disability benefit;seguro de invalidez disability benefit;seguro de paro unemployment benefit3. [dispositivo] safety device;[de armas] safety catch; [en automóvil] door lock catch;4. CAm, Méx [imperdible] safety pin♦ advfor sure, definitely;¿vienes seguro? are you definitely coming?;no lo sé seguro I don't know for sure;seguro que ahora va y se lo cuenta todo a ella I bet she's going to go and tell her everything;¿seguro que no necesitas nada? – sí, sí, seguro are you sure you don't need anything? – yes, I'm sure* * *I adj1 tratamiento, puente safe;ir sobre seguro be on the safe side2 ( estable) steady3 ( cierto) sure;es seguro it’s a certainty;dar algo por seguro be sure about sth;no estoy tan seguro I’m not so sure;a buen seguro definitely4 persona:seguro de sí mismo self-confident, sure of o.s.II adv for sureIII m1 COM insuranceponer el seguro lock the door3 L.Am.* * *seguro adv: certainly, definitelyva a llover, seguro: it's going to rain for sure¡seguro que sí!: of course!seguro, -ra adj1) : safe, secure2) : sure, certainestoy segura que es él: I'm sure that's him3) : reliable, trustworthy4) : self-assuredseguro nm1) : insuranceseguro de vida: life insurance2) : fastener, clasp* * *seguro1 adj1. (en general) safe2. (estable) secure3. (convencido) sureseguro2 adv for certainseguro que... I bet... / to be bound...seguro que se ha olvidado I bet he's forgotten / he's bound to have forgottenseguro3 n1. (contrato) insurance2. (mecanismo) safety catch -
14 pasivo
adj.passive, indifferent, patient, inactive.m.1 liability, liabilities, debt.2 passive, passive voice.3 passive, passive construction, passive form.pres.indicat.1st person singular (yo) present indicative of spanish verb: pasivar.* * *► adjetivo1 passive\voz pasiva passive voice, passive————————* * *(f. - pasiva)adj.* * *1. ADJ1) [+ persona, comportamiento] passivees un niño muy pasivo y nunca toma la iniciativa — he is a very passive child, he never takes the initiative
2) (Ling) passive2.SM (Com, Econ) liabilities pl ; [de cuenta] debit sidepasivo circulante, pasivo corriente — current liabilities pl
* * *I- va adjetivo1) <actitud/persona> passive2) (Econ, Servs Socs)3) (Ling) < oración> passive4) (Esp frml) (Fisco)II* * *= passive, reactive.Ex. If the library is not to be passive, can it remain neutral on subjects such as race, war and inequality?.Ex. In all of the helping professions there is need for both active and reactive service.----* fumadores pasivos = passive smoking.* fumador pasivo = passive smoker, second-hand smoker.* sujeto pasivo = taxpayer [tax-payer].* * *I- va adjetivo1) <actitud/persona> passive2) (Econ, Servs Socs)3) (Ling) < oración> passive4) (Esp frml) (Fisco)II* * *= passive, reactive.Ex: If the library is not to be passive, can it remain neutral on subjects such as race, war and inequality?.
Ex: In all of the helping professions there is need for both active and reactive service.* fumadores pasivos = passive smoking.* fumador pasivo = passive smoker, second-hand smoker.* sujeto pasivo = taxpayer [tax-payer].* * *A ‹actitud/persona› passiveB ( Econ, Servs Socs):la población pasiva the non-working populationC ( Ling) ‹oración› passivesujetos pasivos de la imposición indirecta persons liable for indirect taxation1 (en un negocio) liabilities (pl)2 (en una cuenta) debit sidemasculine, feminine(Chi, Ur frml) senior citizen, old age pensioner* * *
pasivo 1◊ -va adjetivo
passive
pasivo 2 sustantivo masculino ( en negocio) liabilities (pl);
( en cuenta) debit side
pasivo,-a
I adjetivo passive
II m Com liabilities pl
' pasivo' also found in these entries:
Spanish:
pasiva
- fumador
- participio
- sin
- tabaquismo
English:
deserve
- doom
- liability
- need
- passive
- rack
- rank
- reckon
- report
- sandwich
- sell out
- set
- set back
- shatter
- station
- strand
- strike off
- stump
- stupefy
- suppose
- take aback
- tear
- trump up
- want
- wash up
- wrap up
- wreck
* * *pasivo, -a♦ adj1. [persona] passive;es muy pasivo he's very passive2. Gram passive;la voz pasiva the passive voice3. [población] inactive;las clases pasivas = pensioners and people on benefit4. [haber] (received) from a pension♦ nmCom liabilities, liabilities and equity pasivo corriente current liabilities;pasivo diferido deferred liabilities♦ nm,fUrug [pensionista] (old age) pensioner* * *I adj passive;voz pasiva GRAM passive voiceII m1 COM liabilities pl2 GRAM passive (voice)* * *pasivo, -va adj: passive♦ pasivamente advpasivo nm1) : liabilityactivos y pasivos: assets and liabilities2) : debit side (of an account)* * *pasivo adj passive -
15 forsikring
* * *subst. (forsikring) assurance, insurance subst. [ skadeforsikring] non-life insurance subst. [ skadeforsikring] US: casualty insurance subst. [ ansvarsforsikring] liability insurance, third-party insurance subst. [ for hjem] contents insurance subst. [ huseierforsikring] comprehensive household insurance, house and contents insurance subst. [ huseierforsikring] US: homeowner's insurance subst. [ livsforsikring] UK: life assurance subst. [ livsforsikring] life insurance subst. [ sjøforsikring] marine insurance, hull insurance (jus) (avgi forsikring) give affirmation to the court (heve en forsikring) annul a policy, discontinue (el. cancel) an insurance [ bilforsikring] car/motor (vehicle) insurance [ bilansvarsforsikring] motor liability insurance, car liability insurance [ brann-] fire insurance [ innbrudds-] burglary insurance [ kasko-] comprehensive motor insurance [ livrente-] annuity insurance (obligatorisk forsikring) compulsory insurance [ pensjons-] pension insurance, retirement (income) insurance [ reise-] travel insurance (tegne forsikring) take out el. effect an insurance [ ulykkes-] accident insurance -
16 entziehen
entziehen v FIN, GEN, WIWI withdraw* * *v <Finanz, Geschäft, Vw> withdraw--------: sich entziehen< Recht> zahlungssäumiger Gläubiger abscond* * *entziehen
to table away, to deprive, to withdraw, (Besitz) to evict, to oust, (Staatsangehörigkeit) to denaturalize;
• sich entziehen to evade, to back out;
• sich allen Berechnungen entziehen to baffle all calculations;
• Besitz entziehen to dispossess;
• sich der Bezahlung seiner Schulden entziehen to evade paying one’s debts;
• jem. den Führerschein entziehen to disqualify s. o. from holding (revoke) a driving licence (Br.);
• sich seinen Gläubigern entziehen to evade one’s creditors;
• Konzession entziehen to revoke (cancel) a licence;
• Kredit entziehen to withdraw a credit;
• Legat entziehen to revoke a legacy;
• Lizenz entziehen to revoke a licence;
• jem. das Mandat entziehen to unseat s. o.;
• jem. die Pension entziehen to dock s. one’s pension;
• Prokura entziehen to cancel a procuration;
• jem. die Staatsangehörigkeit entziehen to deprive s. o. of his citizenship;
• sich der Unterhaltspflicht entziehen to evade one’s liability to provide maintenance (legal obligation to support);
• sich einer Verpflichtung entziehen to back out of one’s obligation, to shirk duty;
• jem. seine Vollmachten entziehen to divest (strip) s. o. of his powers, to revoke s. one’s powers;
• sich einer Zahlung entziehen to elude payment;
• sich jds. Zugriff entziehen to put s. th. out of s. one’s reach. -
17 резервы против обязательств по пенсионному плану
Accounting: pension plan liability reserveУниверсальный русско-английский словарь > резервы против обязательств по пенсионному плану
-
18 Aussetzen
Aussetzen n 1. BÖRSE, GEN, STEUER suspension; 2. PERS suspension (from benefit) (Leistungen); 3. LOGIS launching* * *n 1. <Börse, Geschäft, Steuer> suspension; 2. < Person> Leistungen suspension (from benefit) ; 3. < Transp> launching* * *aussetzen
(Kind) to abandon, (Summe) to settle, (Tätigkeit) to discontinue, (vertagen) to adjourn;
• Belohnung aussetzen to offer (hold out) a reward;
• Darlehnsgewährung aussetzen to suspend loans;
• Entscheidung über die Konkursanordnung aussetzen to stay a petition;
• sich einer Haftung aussetzen to incur a liability;
• Kursnotierung aussetzen to suspend a quotation;
• jem. eine Leibrente aussetzen to settle a life annuity on s. o.;
• seiner Tochter ein Nadelgeld aussetzen to allow a stipend to one’s daughter;
• Preis aussetzen to offer a prize;
• sich einem Risiko aussetzen to run a risk;
• Ruhegehalt aussetzen to settle a pension;
• Summe aussetzen to appoint (settle) a sum;
• Tag aussetzen to take a day off;
• Urteilsverkündung aussetzen to reserve judgment;
• Verfahren aussetzen to abate (suspend) proceedings, to stay execution;
• Vermächtnis aussetzen to bequeath, to bequest;
• Vollstreckung eines Urteils aussetzen to suspend a judgment;
• Wirtschaft großen Belastungen aussetzen to place great strains on the economy;
• Zahlung aussetzen to suspend payment;
• zeitweilig aussetzen to intermit;
• Zwangsvollstreckung aussetzen to stay execution. -
19 aussetzen
Aussetzen n 1. BÖRSE, GEN, STEUER suspension; 2. PERS suspension (from benefit) (Leistungen); 3. LOGIS launching* * *v 1. <Börse, Recht, Steuer> suspend; 2. < Person> Zahlungen, Leistungen usw. suspend temporarily, disqualify ■ etw. an jmdm. auszusetzen haben < Geschäft> find fault with sb ■ an jmdn. etw. aussetzen < Geschäft> find fault with sb* * *aussetzen
(Kind) to abandon, (Summe) to settle, (Tätigkeit) to discontinue, (vertagen) to adjourn;
• Belohnung aussetzen to offer (hold out) a reward;
• Darlehnsgewährung aussetzen to suspend loans;
• Entscheidung über die Konkursanordnung aussetzen to stay a petition;
• sich einer Haftung aussetzen to incur a liability;
• Kursnotierung aussetzen to suspend a quotation;
• jem. eine Leibrente aussetzen to settle a life annuity on s. o.;
• seiner Tochter ein Nadelgeld aussetzen to allow a stipend to one’s daughter;
• Preis aussetzen to offer a prize;
• sich einem Risiko aussetzen to run a risk;
• Ruhegehalt aussetzen to settle a pension;
• Summe aussetzen to appoint (settle) a sum;
• Tag aussetzen to take a day off;
• Urteilsverkündung aussetzen to reserve judgment;
• Verfahren aussetzen to abate (suspend) proceedings, to stay execution;
• Vermächtnis aussetzen to bequeath, to bequest;
• Vollstreckung eines Urteils aussetzen to suspend a judgment;
• Wirtschaft großen Belastungen aussetzen to place great strains on the economy;
• Zahlung aussetzen to suspend payment;
• zeitweilig aussetzen to intermit;
• Zwangsvollstreckung aussetzen to stay execution. -
20 voll
voll I adj GEN full, complete • bei voller Kapazität GEN at full capacity • ein volles Programm haben GEN work to a very tight schedule • volle Bereitstellung von Mitteln beschließen POL vote full supply • volle Beteiligung zugesagt GEN full interest admitted, fia • zum vollen Ausgleich RW in full settlement, full to capacity voll II adv GEN fully, completely • etw. voll nutzen GEN make full use of sth • nicht voll ausgeben 1. GEN underspend (vorhandene Mittel); 2. WIWI underspend • nicht voll tragen RW underabsorb • nicht voll übernehmen RW underabsorb • sich voll verausgaben GEN (infrml) work flat out (bei der Arbeit) • voll ausgelastet RW full to capacity • voll bezahlt GEN fully paid, f.p. • voll finanzieren FIN mortgage out • voll finanziert ADMIN fully funded • voll im Gang sein POL be in full swing* * *adj < Geschäft> full, complete ■ bei voller Kapazität < Geschäft> at full capacity ■ bei voller Leistungsfähigkeit < Geschäft> at full capacity ■ ein volles Programm haben < Geschäft> work to a very tight schedule ■ mit voller Kraft arbeiten < Ind> go full steam ■ zum vollen Ausgleich < Rechnung> in full settlement, full to capacityadv < Geschäft> fully, completely ■ etw. voll nutzen < Geschäft> make full use of sth ■ nicht voll ausgeben 1. < Geschäft> vorhandene Mittel underspend; 2. <Vw> underspend ■ nicht voll tragen < Rechnung> underabsorb ■ nicht voll übernehmen < Rechnung> underabsorb ■ sich voll verausgaben < Geschäft> bei der Arbeit work flat out infrml ■ voll ausgelastet < Rechnung> full to capacity ■ voll bezahlt < Geschäft> fully paid (f.p.) ■ voll finanzieren < Finanz> mortgage out ■ voll finanziert < Verwalt> fully funded ■ voll im Gang sein < Pol> be in full swing ■ volle Bereitstellung von Mitteln beschließen < Pol> vote full supply ■ volle Beteiligung zugesagt < Geschäft> full interest admitted (fia)* * *voll
(vollständig) outright, entire, complete, whole;
• voll ausgeschrieben in full [letters];
• voll beladen loaded;
• voll berechtigt fully qualified (authorized, entitled);
• voll berufsunfähig wholly and permanently disabled;
• voll besetzt (Hotel) full up (Br.), fully booked;
• voll eingezahlt (Kapital) fully paid [up];
• voll gedeckt fully covered;
• voll gezeichnet fully subscribed;
• voll haftbar fully liable;
• voll steuerpflichtig wholly liable to a tax;
• voll versichert fully insured (US);
• j. voll auszahlen to pay s. o. outright;
• voll bezahlen to pay in full;
• über sein Vermögen voll verfügen können to be entire master of one’s property;
• voll ausgelastet sein (Betrieb) to be working to capacity;
• voll verantwortlich sein to be responsible for one’s actions;
• voll eingezahlte Aktie paid-up share, full-paid stock (US);
• voller Arbeitslohn full pay;
• volle Beteiligung zugesagt full interest admitted;
• voller Betrag entire (full) amount;
• volle Betriebsleistung full operating capacity;
• mit vollen Bezügen pensioniert werden to be retired on full pay;
• volle Eigentumsrechte haben to own outright;
• voller Fahrpreis full fare;
• volles Gehalt full salary;
• volles Gewicht full weight;
• volle Haftung full liability;
• volles Handelsgewicht avoirdupois;
• volles Haus haben (Hotel) to be fully booked;
• volle Ladung full load (cargo);
• voll ausgeschriebener Name name written in full;
• volle Pension board residence;
• vollen Preis zahlen to pay full fare;
• volle Produktionskosten total production cost;
• volle Risikoübernahme (Versicherung) full risk (coverage);
• voller Satz Versandpapiere complete set of shipping documents (US);
• voller Seitenpreis full-page rate;
• voll bezahlte Stelle fulltime job;
• volle Summe entire sum;
• volles Vertrauen entire confidence;
• volle Woche whole week.
- 1
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См. также в других словарях:
minimum pension liability — A term used to describe a liability for underfunded pension obligations that FAS 87 required firms to recognize as an actual balance sheet liability. The minimum pension liability is the excess of accumulated vested and nonvested plan benefits… … Financial and business terms
minimum pension liability adjustment — See unfunded pension losses … Financial and business terms
minimum pension liability in excess of unrecognized prior service costs — See unfunded pension losses … Financial and business terms
contingent pension liability — Under ERISA, a firm is liable to its pension plan participants for up to 39% of the net worth of the firm. Bloomberg Financial Dictionary … Financial and business terms
Pension Benefit Guaranty Corporation — (United States) Agency overview Formed September 2, 1974 … Wikipedia
Contingent pension liability — Under ERISA, the firm is liable to the plan participants for up to 39% of the net worth of the firm. The New York Times Financial Glossary … Financial and business terms
Liability-driven investment strategy — The liability driven investment strategy (LDI) is an investment strategy of a company based on its risk tolerance, the company s ethics and the target return. The target return is usually linked to an index or combination of indices of the sector … Wikipedia
Pension Benefit Obligation - PBO — An accounting term used to describe the amount of money a company must pay into a defined benefit pension plan to satisfy all pension entitlements that have been earned by employees up to that date. The pension benefit obligation (PBO) is… … Investment dictionary
Liability — A financial obligation, or the cash outlay that must be made at a specific time to satisfy the contractual terms of such an obligation. The New York Times Financial Glossary * * * liability li‧a‧bil‧i‧ty [ˌlaɪəˈbɪlti] noun liabilities PLURALFORM … Financial and business terms
liability — 1) In the broad legal sense, responsibility or obligation. For example, a person is liable to pay his debts, under the law; 2) In accounting, any debt owed by an individual or organization. Current, or short term, liabilities are those to be paid … Financial and business terms
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