Examlex
Labour resources:
Plan Assets
The resources that a pension plan has accumulated to cover future obligations to participants.
Amortization of Prior Service Costs
The process of gradually writing off the initial costs of services received or obligations incurred in the past, over the service periods of the involved employees.
Pension Accounting and Reporting
The process of recording and communicating information regarding a company's pension obligations and related costs in its financial statements.
Fund Asset Gains and Losses
Changes in the value of investment holdings in a fund that impact its overall performance.
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