Pension assets: Difference between revisions

From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson
m (Spacing 21/8/13)
imported>Doug Williamson
(Layout.)
 
(One intermediate revision by the same user not shown)
Line 1: Line 1:
1.  
1.


The stock of assets held by a funded pension scheme, from which to pay the related pension liabilities.
The stock of assets held by a funded pension scheme, from which to pay the related pension liabilities.




2.  
2.


The entitlement enjoyed by an individual to receive a pension or other related benefit.
The entitlement enjoyed by an individual to receive a pension or other related benefit.




3.  
3.


Any other asset relating to a pension scheme.  For example, a right to a proportionate share of a pension fund surplus, or a related benefit of enjoying a pension contributions holiday.
Any other asset relating to a pension scheme.  For example, a right to a proportionate share of a pension fund surplus, or a related benefit of enjoying a pension contributions holiday.

Latest revision as of 13:59, 13 May 2016

1.

The stock of assets held by a funded pension scheme, from which to pay the related pension liabilities.


2.

The entitlement enjoyed by an individual to receive a pension or other related benefit.


3.

Any other asset relating to a pension scheme. For example, a right to a proportionate share of a pension fund surplus, or a related benefit of enjoying a pension contributions holiday.


See also