Examlex
According to the 2010 Report to the Nations on Occupational Fraud and Abuse, the median loss due to corruption schemes was the highest of the three types of occupational fraud schemes.
Defined Contribution Plans
Post-employment plans for which an employer pays fixed contributions into a separate entity (e.g., superannuation fund) on behalf of the employee.
Superannuation Fund
A superannuation fund is a pension program created by a company for the benefit of its employees, primarily practiced in Australia.
Legal Obligation
A duty that is legally enforceable because it arises out of a contract or legal requirement.
Defined Benefit Obligation
A company's liability to pay its employees' retirement benefits, calculated based on factors like salary histories and years of service.
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