Pension plans of the enterprise
Pension plans are agreements under which an enterprise provides payments to its employees during or after the completion of their employment activity (in the form of annual income or as a lump-sum payment). At the same time, such payments, as well as contributions made to secure them, may be determined or calculated in advance before retirement either in accordance with documents or based on the practice adopted by the enterprise
Source: International Financial Reporting Standard (IFRS) 26 "Accounting and Reporting for Pension Plans" (applied in the territory of the Russian Federation by Order of the Ministry of Finance of the Russian Federation dated November 25, 2011, No. 160n)
Понятие «планы предприятия пенсионные» мужского рода.
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | плана предприятия пенсионного | планов предприятия пенсионных |
| Д | плану предприятия пенсионному | планам предприятия пенсионным |
| В | план предприятия пенсионный | планы предприятия пенсионные |
| Т | планом предприятия пенсионным | планами предприятия пенсионными |
| П | плане предприятия пенсионном | планах предприятия пенсионных |