Pengertian defined benefit pension plan adalah: Subjek Definisi Telkom ? defined benefit pension plan : Refers to a type of pension plan in which an employer promises a specified monthly benefit on retirement that is predetermined by a formula based on the employee’s earnings history, tenure of service and age, rather than depending on investment returns. It is ‘defined’ in the sense that the formula for computing the employer’s contribution is known in advance. Definisi […]
Pengertian vested accumulated benefit obligation adalah: Subjek Definisi Bank ? vested accumulated benefit obligation : The part of the conglomerated benefit obligation under a specified benefit plan to which the workers possess a legal right, even if their employment is terminated before retirement. vested accumulated benefit obligation : The portion of the accumulated benefit obligation under a defined benefit plan to which the employees have a legal right even if their employment is terminated before […]
Pengertian projected benefit obligation adalah: Subjek Definisi Bank ? projected benefit obligation (PBO) : The actuarial present value of the pension benefits earned to date. In contrast to the ABO, measurement of the projected benefit obligation incorporates assumptions for future compensation rates for pay-related benefit plans. The PBO must be disclosed in a footnote to the financial statements. Definisi ?
Pengertian Pension Benefit Guaranty Corporation adalah: Subjek Definisi Bank ? Pension Benefit Guaranty Corporation (PBGC) : A U.S. Government agency that was created to insure guaranteed pension benefits. PBGC has statutory authority to claim up to 30% of the net assets of a firm that sponsors a pension plan when an underfunded plan is terminated. Such a PBGC claim is granted the same priority over the claims of other creditors as a tax lien. Definisi […]
Pengertian accumulated benefit obligation adalah: Subjek Definisi Bank ? accumulated benefit obligation (ABO) : The actuarial present value of the pension benefits earned to date. Measurement of the accumulated benefit obligation uses the historical compensation rates for pay-related benefit plans. The ABO must be disclosed in a footnote to the financial statements. Definisi ?
Pengertian marginal benefit adalah: Subjek Definisi Akuntansi ? marginal benefit : Marjinal manfaat adalah jumlah tambahan manfaat yang diperoleh oleh membahas kenaikan atau penurunan dalam unit kegiatan membahas. Definisi ?
Pengertian other post-retirement employee benefit adalah: Subjek Definisi Accounting ? other post-retirement employee benefit (OPEB) : All post-retirement benefits other than pensions, provided by employers to employees. Definisi ?
Pengertian employee benefit plan adalah: Subjek Definisi Accounting ? employee benefit plan : Compensation arrangement, generally in writing, used by employers in addition to salary or wages. Some plans such as group term life insurance, medical insurance and qualified retirement plans are treated favorably under the tax law. Most common qualified retirement plans are: (1) defined benefit plans – a promise to pay participants specified benefits that are determinable and based on such factors as […]
Pengertian defined benefit pension plans adalah: Subjek Definisi Accounting ? defined benefit pension plans : An organizations obligation to provide certain specified benefits to employees in retirement. The determination and recording of that obligation requires complicated actuarial calculations that take into effect no only the benefits promised, but also estimates of employee turnover, future salary increases, employee life spans, and other factors. The company contributes money into an independently managed fund. See also Pensions, Defined […]
Pengertian net benefit adalah: Subjek Definisi HR Glossary ? net benefit : Net benefit means that there will be a surplus of benefits after all costs are included. Definisi ?