prior service pension

prior service pension
страх., эк. тр. пенсия за прошлую трудовую деятельность*, пенсия в счет прошлой выслуги лет*
Syn:

Англо-русский экономический словарь.

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Смотреть что такое "prior service pension" в других словарях:

  • prior service costs — Costs that arise from amendments to defined benefit pension plans that retroactively increase benefits. In rare cases, retroactive amendments that decrease benefits can create negative prior service costs. Under FAS 87 rules, these costs are not… …   Financial and business terms

  • unrecognized prior service costs — The current unamortized balance, as of the financial statement date, of the off balance sheet liability for prior service costs in a defined benefit pension plan. FAS 87 requires that this amount be disclosed in a footnote to the financial… …   Financial and business terms

  • minimum pension liability in excess of unrecognized prior service costs — See unfunded pension losses …   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 provision in the United Kingdom — UK Pension Provision falls into seven major divisions; Basic State Pension, State Second Pension (S2P), Occupational Pensions, Stakeholder Pensions, Group Personal Pensions and Personal or Individual Pensions. Personal Accounts automatic… …   Wikipedia

  • 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

  • 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

  • Basic state pension — The Basic State Pension is one part of the United Kingdom s Government pension arrangement, alongside Graduated Retirement Benefit and State Earnings Related Pension Scheme scheme (now State Second Pension). General principles The aim of the… …   Wikipedia

  • 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

  • National Pension (Japan) — The Japanese national pension is a pension system that all registered residents of Japan, both Japanese and foreign, are required to enroll in. Since January 1, 2010 it has been managed by the Japan Pension Service. Contents 1 History 2 Types of… …   Wikipedia


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