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Thuật ngữ IFRS: Assets held by a long-term employee benefit fund
Tài sản được nắm giữ bởi quỹ phúc lợi dài hạn cho người lao động
TDC
Ngày gửi: 12/09/2019
Lượt xem: 191
Cập nhật: 29/11/2024
Assets held by a long-term employee benefit fund là gì?
Assets held by a long-term employee benefit fund (Tài sản được nắm giữ bởi quỹ phúc lợi dài hạn cho người lao động) được định nghĩa là Tài sản (ngoại trừ công cụ tài chính không được phép chuyển nhượng do đơn vị báo cáo phát hành):
(a) được
nắm giữ bởi một đơn vị (một quỹ) tách biệt về mặt pháp lý đối với đơn vị báo
cáo và tồn tại với mục đích duy nhất là để chi trả hoặc trợ cấp phúc lợi cho
người lao động; và
(b) sẵn
có chỉ để chi trả hoặc cấp phúc lợi cho người lao động, không được dùng để
thanh toán cho các chủ nợ của đơn vị báo cáo (kể cả trong trường hợp phá sản)
và không được trả lại cho đơn vị báo cáo, trừ khi:
(i) các tài sản còn lại của quỹ đủ để đáp ứng tất cả các nghĩa vụ phúc lợi cho người lao động liên quan của quỹ hoặc của đơn vị báo cáo; hoặc (ii) các tài sản được trả lại cho đơn vị báo cáo để hoàn trả các khoản phúc lợi mà đơn vị đã chi trả cho người lao động.
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