Pension assets: Difference between revisions
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1. | |||
The stock of assets held by a funded pension scheme, from which to pay the related pension liabilities. | |||
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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. | |||
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.