past service liability

past service liability
фин., страх., эк. тр. обязательства на основе прошлой трудовой деятельности*, обязательства по прошлой выслуге лет* (обязанность работодателя по финансированию пенсионного плана, связанная с начислением в пользу работника определенных сумм за тот период, когда работник работал у данного работодателя и имел право на пенсионные отчисления, но данный пенсионный план еще не был учрежден либо работник не был к нему допущен; также сама сумма начислений, которые должны быть осуществлены работодателем в пользу работника за ранее отработанный период)
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Англо-русский экономический словарь.

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