Definīcija:arrangements whereby an enterprise provides benefits for its employees on or after termination of service (either in the form of an annual income or as a lump sum) when such benefits, or the employer's contributions towards them, can be determined or estimated in advance of retirement from the provisions of a document or from the enterprise's practices.
VVC izstrādātie grāmatvedības, vadībzinātnes, tirgvedības un tirdzniecības termini