- unfunded benefit plan
- пенсионный план без образования специального фонда; пенсионный план, при котором сохраняется обязательство компании по выплате пенсий без учреждения специального фонда.
Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". Топсахалова Ф.М.. 2012.
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