defined benefit obligation

defined benefit obligation
Аудит: обязательство по пенсионному плану с установленными выплатами

Универсальный англо-русский словарь. . 2011.

Смотреть что такое "defined benefit obligation" в других словарях:

  • Defined Benefit Obligation — Bei der Projected Unit Credit Method (kurz PUCM, kaum verwendete deutsche Übersetzung: Verfahren der laufenden Einmalprämien) handelt es sich um ein versicherungsmathematisches Bewertungsverfahren für Verpflichtungen aus betrieblicher… …   Deutsch Wikipedia

  • defined benefit plan — A pension or other employee benefit plan that provides specified amounts of benefits to eligible participants. The specified amounts of benefits are usually determined based upon age, years of service, and/or levels of compensation. American… …   Financial and business terms

  • Defined benefit plan — A pension plan in which the sponsor agrees to make specified dollar payments to qualifying employees. The pension obligations are effectively the debt obligation of the plan sponsor. Related: defined contribution plan …   Financial and business terms

  • Projected Benefit Obligation — Bei der Projected Unit Credit Method (kurz PUCM, kaum verwendete deutsche Übersetzung: Verfahren der laufenden Einmalprämien) handelt es sich um ein versicherungsmathematisches Bewertungsverfahren für Verpflichtungen aus betrieblicher… …   Deutsch 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

  • vested accumulated benefit obligation — The portion of the accumulated benefit obligation under a defined benefit plan to which the employees have a legal right even if their employment is terminated before retirement. American Banker Glossary …   Financial and business terms

  • Obligation — • Defined in the Institutes of Justinian as a legal bond which by a legal necessity binds us to do something according to the laws of our State Catholic Encyclopedia. Kevin Knight. 2006. Obligation     Obligation …   Catholic encyclopedia

  • obligation — A generic word, derived from the Latin substantive obligatio, having many, wide, and varied meanings, according to the context in which it is used. That which a person is bound to do or forbear; any duty imposed by law, promise, contract,… …   Black's law dictionary

  • Target benefit plan — A target benefit plan is a type of pension plan that contains features of a defined contribution plan but is made to appear like a defined benefit plan. It is similar to defined benefit plan in that the annual contribution is determined by a… …   Wikipedia

  • Collateralized mortgage obligation — Financial markets Public market Exchange Securities Bond market Fixed income Corporate bond Government bond Municipal bond …   Wikipedia

  • Public benefit corporation — A public benefit corporation is a public corporation chartered by a state designed to perform some public service. A public authority is a type of public benefit corporation that takes on a more bureaucratic role, such as the maintenance of… …   Wikipedia


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