Special Feature

Balance Sheets Affected by Pension Provisions - a segregation may be useful in many cases

The issue of corporate pension schemes has become an item on the agenda of CFOs: a rising number of medium-sized enterprises tend to segregate their reserve schemes from the international commercial balance sheet because their pension obligations are developing into a time bomb in an increasing number of cases. In the past, many German companies have established corporate pension schemes for their employees where benefits are funded internally, i.e. via tax deferment with respect to provisions recorded in their own balance sheet and without an additional external accumulation of funds - so that the entire risk is assumed by such companies themselves.

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