ENassets held by a long-term employee benefit fund
LVdarbinieka ilgtermiņa pabalstu fonda aktīvi
DEVermögen, das durch einen langfristig ausgelegten Fonds zur Erfüllung von Leistungen an Arbeitnehmer gehalten wird
FRactifs détenus par un fonds d'avantages à long terme en faveur du personnel
Definīcija:assets (other than non-transferable financial instruments issued by the reporting enterprise) that: (a) are held by an entity (a fund) that is legally separate from the reporting enterprise and exists solely to pay or fund employee benefits; and (b) are available to be used only to pay or fund employee benefits, are not available to the reporting enterprise's own creditors (even in bankruptcy), and cannot be returned to the reporting enterprise, unless either: (i) the remaining assets of the fund are sufficient to meet all the related employee benefit obligations of the plan or the reporting enterprise; or (ii) the assets are returned to the reporting enterprise to reimburse it for employee benefits already paid
