English to Spanish Bus/Financial Accounting pension trust

Buenas tardes:

¿Alguien ssabe qué traduce este término?
Contexto:

Under a defined contribution pension plan, a(n) (List A) is reported on the balance sheet only if the amount the organization has contributed to the pension trust is (List B) the amount required.

List A List B
a. Asset Greater than
b. Asset Equal to
c. Liability Greater than
d. Liability Equal to

Answers
A: A.
B: B.
C: C.
D: D.
Answer Explanations
Answer (a) is the correct answer. Under a defined contribution plan, the company reports an asset on the balance sheet only if the contribution to the pension trust is greater than the defined, required con¬tribution.
Answer (b) is incorrect. An asset is reported only if the contribution is in excess of the required contribution. If the actual contribution is equal to that required, no asset is reported.
Answer (c) is incorrect. The company would report a liability on the balance sheet only if the contribution was less than the required amount, not greater than the required amount.
Answer (d) is incorrect. The company would not report a liability on the balance sheet if it contributed the required amount to the pension trust.


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