- unfunded liability
Англо-русский экономический словарь.
unfunded liability
Смотреть что такое "unfunded liability" в других словарях:
unfunded — UK US /ˌʌnˈfʌndɪd/ adjective ► FINANCE used to describe a financial arrangement that has been agreed but for which there is not enough money available: »The unfunded liability for Social Security s old age and disability funds will be $3 trillion … Financial and business terms
unfunded unapproved retirement benefit schemes — (UURBS) Now known as employer financed retirement benefit schemes (EFRBS), unapproved occupational pension schemes that employers used to set up to provide top up benefits for employees who were caught by the pensions cap. No new UURBS can be set … Law dictionary
unfunded unapproved retirement benefit scheme — unfunded unapproved retirement benefit schemes (UURBS) Now known as employer financed retirement benefit schemes (EFRBS), unapproved occupational pension schemes that employers used to set up to provide top up benefits for employees who were… … Law dictionary
unfunded pension losses — A contra equity account created under FAS 87 rules for cases in which the amount of the additional minimum pension liability exceeds the sum of unamortized prior service cost plus transition obligation. Sometimes called minimum pension liability… … 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
Oklahoma Teachers' Retirement System — is the pension program for public education employees in the State of Oklahoma. As of April 30, 2010, the program had nearly 169,000 members.[1] Public education teachers and administrators are required to be OTRS members; support staff can join… … Wikipedia
GASB 45 — GASB 45, or GASB Statement 45, is an accounting and financial reporting provision requiring government employers to measure and report the liabilities associated with other (than pension) postemployment benefits (or OPEB). Reported OPEBs may… … Wikipedia
Newt Gingrich — Newt Gingrich … Wikipedia
Kapitalumlageprinzip — Das Umlageverfahren ist eine Methode zur Finanzierung von Sozialversicherungen, speziell der Altersvorsorge, aber auch von Krankenversicherung und Arbeitslosenversicherung. Die eingezahlten Beiträge werden unmittelbar für die Finanzierung der… … Deutsch Wikipedia
Kapitalumlageverfahren — Das Umlageverfahren ist eine Methode zur Finanzierung von Sozialversicherungen, speziell der Altersvorsorge, aber auch von Krankenversicherung und Arbeitslosenversicherung. Die eingezahlten Beiträge werden unmittelbar für die Finanzierung der… … Deutsch Wikipedia
