- accrued benefit liability
- provision actuarielle (2e)
English-French insurance dictionary. 2013.
English-French insurance dictionary. 2013.
Defined benefit pension plan — For the defined contribution pension plan, see Defined Contribution Pension Plan. In economics, a defined benefit pension plan is a major type of pension plan in which an employer promises a specified monthly benefit on retirement that is… … Wikipedia
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Cash balance plan — A cash balance plan is a defined benefit retirement plan that maintains hypothetical individual employee accounts like a defined contribution plan. The hypotheticality of the individual accounts was crucial in the early adoption of such plans… … Wikipedia
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TAXATION — This article is arranged according to the following outline: historical aspects legal aspects the biblical period the talmudic period the post talmudic period in general yardsticks of tax assessment taxable property Place of Residence, Business,… … Encyclopedia of Judaism
income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… … Universalium
Roman Law — Roman Law † Catholic Encyclopedia ► Roman Law In the following article this subject is briefly treated under the two heads of; I. Principles; II. History. Of these two divisions, I is subdivided into: A. Persons; B. Things; C. Actions … Catholic encyclopedia
South African contract law — is essentially a modernised version of the Roman Dutch law of contract, [1] which is itself rooted in Roman law. In the broadest definition, a contract is an agreement entered into by two or more parties with the serious intention of creating a… … Wikipedia
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