Pension liabilities

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Pension liabilities

Future liabilities resulting from pension commitments made by a corporation. Accounting for pension liabilities varies widely by country.

Pension Liabilities

Future payouts that a pension is obligated to make. A pension run by a company that has a large number of workers nearing retirement has more liabilities than one run by a company with a smaller eligible workforce. Accounting for pension liabilities varies from country to country.
References in periodicals archive ?
The voter-approved pension obligation bond will shift a portion of the overall burden from the net pension liability to the city's direct debt total.
Extrapolating this finding on the basis of recent pension liability data2 would imply that the market valuations of FTSE 100 companies were depressed by up to 340 billionat 31 August 2016, incorporating both the reported deficit of 180bn and a further 160bn reflecting an additional c.
Starting with the fiscal year that ended June 30, 2015, state and local governments began to report a net pension liability (NPO) on their government-wide statement of net position, in conformity with GASB Statement No.
Arcadia should be made to make public the documents and correspondence between themselves and Retail Acquisitions so that we can ascertain if the correct due diligence was undertaken in terms of there being enough cash left in the business and to cover the pension liability.
Arcadia must make public the correspondence between themselves and Retail Acquisitions so that we can ascertain if there was enough cash left in the business and to cover the pension liability.
The long-term pension liability of the CRC is [euro]9.
2 billion in municipal bonds of the real risk involved by failing to disclose the impact of the unfunded pension liability on the state's ability to manage its other obligations.
Accordingly, consequential amendments to the Central Civil Services (Pension) Rules, adjustments in respect of Government pension liability previously discharged by MTNL and proposed change in methodology in pension contribution as per FR-116 upto 31.
The existing rules have been roundly criticized for severely understating the pension obligations on the balance sheets of public entities by disclosing the amount of unfunded pension liability in the notes to their financial statements, rather than recognizing a liability on the face of the balance sheet.
The trend of settling pension liability via annuitization has been gaining significant steam recently.
Information seen by The Journal suggests that the college faces a multi-million pound bill to get Kirkley Hall and the Ashington site up to standard, as well as a pension liability of over pounds 5m and multi-million loans to Northumberland County Council.
There are important caveats about using the Treasury yield curve as a measure of risk in a default-free pension liability.