15:08 Mar 27, 2003 |
English to Russian translations [PRO] Law/Patents | |||||
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| Selected response from: Sergey Strakhov Local time: 11:30 | ||||
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4 +2 | Отчисления в резерв пенсионных взносов |
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Отчисления в резерв пенсионных взносов Explanation: Солидарная пенсионная система Pay-as-you-go Солидарная пенсионная система - программа пенсионных выплат из текущих доходов. Солидарная пенсионная система применяется в схемах трудовых пенсий во Франции, а система отчислений в резерв пенсионных взносов преобладает в Германии и Японии В Германии существует система обязательного пенсионного страхования. Каждый работник обязан ежемесячно переводить определенную сумму в государственную пенсионную страховую кассу. При этом он выплачивает половину своего ежемесячного взноса, вторую же половину обязан внести его работодатель. Именно эту часть взноса работодатель учитывает на своем балансе (book reserve), или по-немецки Rueckstellung) см. ниже, что он с этим резервом делает (в частности, он использует накопленные резервы как источники кредитования операций своего предприятия. Хотя они остаются его обязательствами перед работником): http://www.faegre.com/articles/article_61.asp Funding Options in Germany By contrast, pay-as-you-go funding is common in Germany where the most popular funding method for a pension plan is a book reserve (Pensionsrückstellung) on the balance sheet of the employer. The employer also may transfer assets to fund its pension obligation to a wholly owned subsidiary or support fund (Unterstützungskasse). The assets remain subject to the crediting of the employer under such an arrangement. To provide additional security, the assets may be pledged to a custodian who then issues a guaranty to pay benefits up to the assets pledged. The guaranty provides some measure of protection in that it creates a prior lien on the assets so pledged. Other funding arrangements are available but less common. These include a pension fund (Pensionskasse), or an insurance contract (Direkt-versicherung) which is held by the employer for its employees. The decision as to which funding method to use is largely an economic decision. Use of a book-reserve method allows an employer to use the pension capital in its business operations. With a support fund, it is typical to have the fund loan back its assets to the employer, again allowing the pension capital to be used in the business operations of the plan sponsor. One of these two methods is favored if investment in the employer, or in-house investment by the employer, is viewed as financially advantageous. However, risk and cash flow considerations are paramount with either method. The employer remains obligated to make pension payments as they become due, and therefore must have sufficient liquid assets at all times to meet its obligation. Tax consequences of the funding arrangement and the administrative burden and cost also must be considered. Each type of funding arrangement has its administrative advantages and disadvantages in this regard. A consideration of these advantages and disadvantages is beyond the scope of this article. Удачи, Денис! |
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