| 单词 | Unfunded liabilities |
| 释义 | 無資金準備的負債 Current future obligations and liabilities, provision for which has not yet been made; liabilities that can only be met from current cash flow or future earnings or revenues. Superannuation schemes may often be unfunded or only partially funded. Claims on such schemes require funding in whole or part from financial sources other than the pension fund. Fully funded schemes have sufficient funds set aside and invested to meet all expected liabilities as they arise. See also Superannuation. 流動的未來責任及負債，但尚未就該責任及負債作出預留款項；僅可從現有的現金流量或未來入息或收入應付旳負債。離職金計劃通常可以是無資金準備的或僅有部分資金準備的。有關此等計劃的申索要求從退休金以外的財政資源提供全部或部分的資金。有十足資金準備的計劃會撥出充分的資金，並作投資以應付所有會出現的預期負債。另見 Superannuation。 |
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