rendiments dels actius vinculats al pla

Terminologia comptable de les NIIF

• ca
  rendiments dels actius vinculats al pla
• es
  rendimientos de los activos afectos al plan
• fr
  rendement des actifs du régime
• en
  return on plan assets
• norma IAS19
• The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of administering the plan (other than those included in the actuarial assumptions used to measure the defined benefit obligation) and less any tax payable by the plan itself.