Databáze Závazné termíny
Detail
Odbor kompatibility
s právem EU Úřad vlády ČR
Databáze č. 4A
Závazné termíny
| | Závazné termíny |
|---|
| Česky : | aktiva plánu (zaměstnaneckých požitků) |
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| Anglicky : | Plan assets (of an employee benefit plan) |
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| Francouzsky : | x |
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| Německy : | |
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| Výklad : | Assets (other than non-transferable financial instruments issued by the reporting enterprise) held by an entity (a fund) that satisfies all of the following conditions:(a)&tab;the entity is legally separate from the reporting enterprise;(b)&tab;the assets of the fund are to be used only to settle the employee benefit obligations, are not available to the enterprise’s own creditors and cannot be returned to the enterprise (or can be returned to the enterprise only if the remaining assets of the fund are sufficient to meet the plan’s obligations); and(c)&tab;to the extent that sufficient assets are in the fund, the enterprise will have no legal or constructive obligation to pay the related employee benefits directly. |
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| Poznámka : | IAS19 |
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| Oblast použití-skupina : | |
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| Podskupina : | |
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| Zdroj(celexová čísla) : | 31996R2223 | Rezort : | MF |
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| Druh termínu : | Pomocný termín | Koordinátor : | Kulhánková |
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Celexová čísla pište ve správném tvaru a oddělujte je čárkou bez mezery (32000L0012,31998R0152)