Pension liabilities

Pension liabilities
Future liabilities resulting from pension commitments made by a corporation. Accounting for pension liabilities varies widely by country.
Pension parachute ...

Unfunded Pension Liabilities
A retirement fund in which money is owed to it by an employer.
See: Qualified Pension Plan Or Trust ...

UNFOUNDED PENSION LIABILITIES " Monies owed by an employer to a retirement fund which will be paid in the future.

A term used to describe either the excess or shortfall of pension assets in relation to pension liabilities. When pension liabilities exceed the assets, the funded status is a shortfall.

Orange County (November 1994): Orange County, California has an investment pool that supports various pension liabilities. The pool lost USD 1700 MM from structured notes and leveraged repo positions.

debt (straight, convertible, or exchangeable), warrants, options, pension liabilities, executive stock options, and government subsidies.

Now, it appears that many Canadian companies have not yet adequately reduced their discount rates for pension liabilities. For example most of the discount rates noted in the table above are still well above the 4.7 to 5.

The insurance premium the firm pays the PBGC bears no relation to the riskiness of its pension fund investments and only limited relation to its funding ratio-the ratio of pension fund assets to pension liabilities.

Companies raise money from a number of sources: common equity, preferred equity, straight debt, convertible debt, exchangeable debt, warrants, options, pension liabilities, executive stock options, governmental subsidies, and so on.

established in 1974 under the Employee Retirement Income Security Act (ERISA) to guarantee basic pension benefits in covered plans by administering terminated plans and placing liens on corporate assets for certain unfunded pension liabilities.

Future liabilities resulting from pension commitments made by a corporation. Accounting for pension liabilities varies widely by country.
Pension parachute ...

A new function of the National Treasury Management Agency which will part finance future public service and social welfare pension liabilities.

See also: Acquisitions, Capital structure, Values, Capital markets, Fraud