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19:34 Oct 28, 2019 |
English to Polish translations [PRO] Bus/Financial - Finance (general) | |||||||
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3 | renta firmowa i składki poemerytalne (po przejściu na emeryturę) |
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3 | składki pracodawcy na emerytury i pracownicze programy/świadczenia socjalne |
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Pension and other postretirement benefits: accounting similarities and differences. |
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Discussion entries: 5 | |
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company pension and postretnement contributions renta firmowa i składki poemerytalne (po przejściu na emeryturę) Explanation: Propozycja. |
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company pension and postretnement contributions składki pracodawcy na emerytury i pracownicze programy/świadczenia socjalne Explanation: NOTE 10. Pension and Postretirement Benefit Plans 3M has various company-sponsored retirement plans covering substantially all U.S. employees and many employees outside the United States. Pension benefits associated with these plans generally are based on each participant’s years of service, compensation, and age at retirement or termination. In addition to providing pension benefits, the Company provides certain postretirement health care and life insurance benefits for substantially all of its U.S. employees who reach retirement age while employed by the Company. Most international employees and retirees are covered by government health care programs. The cost of company-provided postretirement health care plans for international employees is not material and is combined with U.S. amounts. The Company’s pension funding policy is to deposit with independent trustees amounts allowable by law. Trust funds and deposits with insurance companies are maintained to provide pension benefits to plan participants and their beneficiaries. There are no plan assets in the non-qualified plan due to its nature. For its U.S. postretirement plan, the Company has set aside amounts at least equal to annual benefit payments with an independent trustee. - https://www.sec.gov/Archives/edgar/data/66740/00011046590601... -------------------------------------------------- Note added at 7 hrs (2019-10-29 03:27:59 GMT) -------------------------------------------------- Pension and Retiree Healthcare and Life Insurance Benefits We provide various defined benefit pension plans for our U.S. employees and we sponsor multiple fully insured or self funded medical plans and a fully insured life insurance plan for retirees. - http://www.annualreports.com/HostedData/AnnualReportArchive/... - page 72 ------- Pensions and other post-employment benefits (OPEB) ------ Other post-employment benefits (OPEB) are the benefits that an employee will begin to receive at the start of retirement. This does not include pension benefits paid to the retired employee. Other post-employment benefits that a retiree can be compensated for are life insurance premiums, healthcare premiums, and deferred-compensation arrangements. - https://www.investopedia.com/terms/o/opeb.asp |
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Reference: Pension and other postretirement benefits: accounting similarities and differences. Reference information: http://archives.cpajournal.com/old/14152804.htm |
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