accrued benefits method


accrued benefits method
фин., страх. метод начисленных выплат* (метод актуарных расчетов, при котором величина обязательств на определенную дату определяется исходя из выплат, причитающихся текущим пенсионерам и их иждивенцам с учетом обещанных приростов и надбавок, и выплат, причитающихся продолжающим работу лицам за накопленный стаж)
See:

Англо-русский экономический словарь.

Смотреть что такое "accrued benefits method" в других словарях:

  • accrued benefits method — An actuarial method used in accounting for pension costs in which the actuarial value of liabilities relates at a given date to: • the benefits, including future increases promised by the rules, for current and deferred pensioners and their… …   Accounting dictionary

  • accrued benefits method — An actuarial method used in accounting for pension costs in which the actuarial value of liabilities relates at a given date to: • the benefits, including future increases promised by the rules, for the current and deferred pensioners and their… …   Big dictionary of business and management

  • Retirement Insurance Benefits — (abbreviated RIB [ [http://www.ssa.gov/glossary.htm#R http://www.ssa.gov/glossary.htm#R] ] ) or Old age Insurance Benefits [ [http://www.ssa.gov/OP Home/ssact/title02/0202.htm Social Security Act Title II § 202] ] are a form of social insurance… …   Wikipedia

  • past service reserve — England, Scotland, Wales An actuarial method for calculating the value of a member s benefits in a defined benefit pension scheme (defined benefit scheme). The method uses the value of the member s accrued benefits based on his pensionable… …   Law dictionary

  • 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

  • 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

  • income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… …   Universalium

  • Work-life balance — The expression work life balance was first used in the late 1970s to describe the balance between an individual s work and personal life. (New Ways to Work and the Working Mother s Association in the United Kingdom). In the United States, this… …   Wikipedia

  • ECONOMIC HISTORY — This article is arranged according to the following outline: first temple period exile and restoration second temple period talmudic era muslim middle ages medieval christendom economic doctrines early modern period sephardim and ashkenazim… …   Encyclopedia of Judaism

  • income — The return in money from one s business, labor, or capital invested; gains, profits, salary, wages, etc. The gain derived from capital, from labor or effort, or both combined, including profit or gain through sale or conversion of capital. Income …   Black's law dictionary

  • income — The return in money from one s business, labor, or capital invested; gains, profits, salary, wages, etc. The gain derived from capital, from labor or effort, or both combined, including profit or gain through sale or conversion of capital. Income …   Black's law dictionary


Поделиться ссылкой на выделенное

Прямая ссылка:
Нажмите правой клавишей мыши и выберите «Копировать ссылку»

We are using cookies for the best presentation of our site. Continuing to use this site, you agree with this.