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When there are two or more investing firms in an entity,how is it determined which entity consolidates the variable interest entity?
Pension Plans
Retirement plans funded by employers or individuals, where savings are invested to provide future benefits to retirees.
Plan Sponsor's Balance Sheet
A financial statement that shows the financial condition of an entity that sponsors a retirement plan, including assets, liabilities, and net worth.
Accumulated Postretirement Benefit Obligation
The estimated total future postretirement benefits that a company is expected to pay, recognized as a liability.
Pension Liability
The present value of the future retirement benefits that an employee has earned up to date, representing an obligation of the employer to provide pension benefits to its employees.
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