Defined benefit pension plans can entail one of the biggest liabilities that an exchange-listed company has on its balance-sheet. There exist comprehensive requirements for the reporting of such liabilities. This paper examines the impact that defined benefit pension plans had on the financial results of exchange-listed companies in 2007. This impact has been compared and analysed at the aggregated country level, as well as in more detail for some specific companies that sponsor large defined benefit pension plans.
Los planes de pensiones de beneficios definidos pueden conllevar una de las mayores responsabilidades que una compañía que cotiza en bolsa tiene en su balance. Existen requisitos generales para la presentación de dichos pasivos. Este trabajo examina el impacto que define los planes de pensiones de prestación tenían sobre los resultados financieros de las empresas que cotizan en bolsa en 2007. Este impacto ha sido comparados y analizados a nivel nacional agregada, así como con más detalle para algunas empresas específicas que patrocinan gran definida beneficiar a los planes de pensiones.
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Location: interface/default/FullRecord.html[18]
Trace: #0 pages/FullRecord.php(234): DisplayResourceFieldBlock(Object(Resource), NULL)
#1 interface/default/FullRecord.html(1274): DisplayResourceFieldsWithGroups(Object(Resource), 'FieldFilter')
#2 lib/ScoutLib/ApplicationFramework.php(5994): include('/var/www/html/l...')
#3 lib/ScoutLib/ApplicationFramework.php(833): ApplicationFramework::IncludeFile('interface/defau...', NULL)
#4 index.php(76): ApplicationFramework->LoadPage('FullRecord')
#5 {main}
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