Pension Assets definition

Pension Assets is defined in Section 11.2.1(d)(i).
Pension Assets means contributions collected under MRPS and the return on investment of such contributions as defined in the Pension Act.
Pension Assets means, as of the Closing Date, the aggregate fair market value of the assets of the applicable Funded Pension Plan and "Pension Liabilities" shall mean, as of the Closing Date, the accumulated benefit obligations (as defined under FAS No. 87) under the applicable Funded Pension Plan, which, in each case, shall be determined on the basis of the methodologies and assumptions with respect to the applicable Funded Pension Plan utilized in Audited Financial Statements as set forth in Section 6.8(n)(iv) of the Disclosure Schedule, provided that (x) the exchange rate, to the extent applicable, will be determined as of the Closing Date in accordance with the Currency Conversion Rules, (y) the participant census information shall be actual census information with respect to the applicable Funded Pension Plan as of the Closing Date, and (z) creditable service will be that performed on or before the Closing Date.

Examples of Pension Assets in a sentence

  • Pension Assets, Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions At June 30, 2022, the District reported the following asset (liability) for its proportionate share of the net pension asset (liability) for each of the Systems.

  • Pension (Assets) Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions (continued) 1.

  • Estimates of Pension Assets and Liabilities are sensitive to actuarial assumptions and can vary significantly based on changes to these assumptions.

  • General Instructions The pension disclosure forms are used to accumulate the information required to calculate the state’s Net Pension Assets and Liabilities, pension related deferred outflows and deferred inflows of resources and pension expense as well as to prepare note disclosures and required supplementary information for the state’s CAFR.

  • Pension Assets (Liabilities), Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions (continued) 1.


More Definitions of Pension Assets

Pension Assets means, contributions collected under this Act, and the return on investment of such contributions, in order to provide the Maldives Retirement Pension.
Pension Assets means the aggregate fair market value as of the Closing Date of the Assets attributable to the Pension Liabilities.
Pension Assets means the assets of the USS Non-Union Plan.
Pension Assets shall have the meaning set forth in Section 2.6.
Pension Assets means the amount of assets received in exchange for the pension contributions, including the temporarily non-invested portion of said funds and investment income/ return from these assets/funds.
Pension Assets means the sum of the assets acquired in exchange for funds of the cumulative pension contributions (including the temporarily uninvested part of these funds) and investment income (costs) received from these assets (funds) (Paragraph 11 (wording of 3 December 2002) of Article 2) from which pension payments are paid (Paragraph 2 (wording of 3 December 2002) of Article 5) and which shall be inherited in accordance with the procedure laid down by the Civil Code of the Republic of Lithuania (Paragraph 3 (wording of 4 July 2003) of Article 5).
Pension Assets has the meaning set forth in Section 8.7(e)(1).