unfunded benefit plan


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". . 2012.

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