Betekenis van:
retirement benefit

retirement benefit
Zelfstandig naamwoord
    • a monthly payment made to someone who is retired from work

    Synoniemen

    Hyperoniemen


    Voorbeeldzinnen

    1. Unemployment benefits or early retirement benefit
    2. a Polish pension, pension for retired judge or prosecutor, survivor’s pension from retired judge or prosecutor, pre-retirement benefit or cash benefit financed by Unemployment Fund.
    3. This Chapter does not preclude an employer granting to persons who have already reached the retirement age for the purposes of granting a pension by virtue of an occupational social security scheme, but who have not yet reached the retirement age for the purposes of granting a statutory retirement pension, a pension supplement, the aim of which is to make equal or more nearly equal the overall amount of benefit paid to these persons in relation to the amount paid to persons of the other sex in the same situation who have already reached the statutory retirement age, until the persons benefiting from the supplement reach the statutory retirement age.
    4. This Standard does not change the requirements relating to employee benefit plans that comply with IAS 26 Accounting and Reporting by Retirement Benefit Plans and royalty agreements based on the volume of sales or service revenues that are accounted for under IAS 18 Revenue.
    5. Thirdly, individuals for whom there was no work available on the basis of either contracts awarded to Tieliikelaitos in a call for tenders, or on negotiated contracts between Tieliikelaitos and the Road Administration, and who could not yet benefit from early retirement or similar arrangements, were employed in service projects commissioned by the Road Administration.
    6. By way of example, in the case of funded defined‐benefit schemes, certain elements, such as conversion into a capital sum of part of a periodic pension, transfer of pension rights, a reversionary pension payable to a dependant in return for the surrender of part of a pension or a reduced pension where the worker opts to take earlier retirement, may be unequal where the inequality of the amounts results from the effects of the use of actuarial factors differing according to sex at the time when the scheme's funding is implemented.