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OPEBOther Post-Employment Benefits
OPEBOkinawa Prefectural Enterprise Bureau (Japan)
OPEBOther Postretirement Obligations (pensions/retirement)
OPEBOrdinary Potential Energy Box (surface geometry)
References in periodicals archive ?
There must be a footnote disclosure in the financial statements of the following: description of the other post-employment benefits provided; employee groups covered; eligibility requirements; and the employer and participant obligations to contribute, quantified in some manner.
An advantage to an irrevocable trust is that it may be able to invest in equity markets that are not allowed for governmental entities under California law, thus providing the potential for a greater return on the investments and helping to meet the other post-employment benefits obligations.
In addition, the standard requires comparison of contributions made to annual other post-employment benefits cost, changes in the net other post-employment benefits obligation (as of the most recent actuarial date the funded status of each plan) and a description of the actuarial valuation process with significant methods and assumptions used.
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