Pension 中文

出自 MBA智库百科(https://wiki.mbalib.com/)

退休金（Pension Plan）

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出自 MBA智库百科(https://wiki.mbalib.com/)
什么是退休金？
退休金筹措方式分类

什么是退休金？

企业或事业单位职工或工作人员退休后一次或分次支付给职工的服务酬劳的一部分。企业制订的退休办法，应有利于提高职工的劳动积极性，使其老有所依，对社会的安定和提高企业效益的均有益处。

退休金筹措方式分类

在实务中，企业制订的退休金的筹措方式可分为置存基金的退休办法和未置存基金的退休办法。

置存基金的退休办法企业提取退休基金，交给独立的信托机构，如银行或保险公司，由其保管运用，在职工退休时，由信托机构从退休基金中支付退休金。企业除非已完全履行退休金给付义务，否则不得将退休基金收回。

未置存基金的退休办法企业未提取退休基金交付信托机构保管运用，或者企业虽提取了退休基金，但自行保管运用，而未交付给信托机构保管使用，在职工退休时，企业自行筹措资金支付退休金。这种办法与置存基金的退休办法相比，职工的退休金缺乏保障。

退休办法按退休金给付的确定方式可分为约定提存金办法（defined contribution pension plan）和约定给付办法（defined benefit pension plan）。

约定提存金办法是企业按照退休办法的规定，每年提取一定数额的退休基金，交给信托机构保管运用，在职工退休时，将属于该职工的退休基金支付给已退休职工。通常每年提取定额的基金，是按职工工资的一定比例（如工资的5%）提取的，职工退休时所能领取的退休金取决于提存的金额及其所孳生的利息，企业并不保证退休金给付的数额。企业在每期提取的退休金数额，即为当期应确认的退休金成本。约定提存金金办法的会计处理较为简单，只须在提取时借记退休金成本，贷记现金，此外别无其他分录。我国企业多数采用这种办法。

约定给付退休办法是企业承诺在职工退休时一次支付一定数额退休金，或者在职工退休时分期支付一定数额的退休金；只要职工退休时企业有能力履行支付退休金的义务，企业是否按时提取退休基金则由企业决定。在这种办法下，退休金的数额通常根据职工的工资水平及服务年限确定，或者两者均需考虑，或者只需考虑其中一项，如服务年限。前者称为最后工资法，后者称为定额给付法。

退休办法按职工是否参与提取退休基金枳发为共同提取退休金办法（contributory pension plan）和非共同提取退休金办法（noncontributory pension plan）。

共同提取退休金办法是企业与职工共同提取退休基金，交给独立的信托机构保管运用，双方提取的比例不一定相同。职工如果提前离职，可将其自身提取的本金及利息收回，而能否分享企业提取的基金则视退休办法的规定而定。我国目前由国家、企业和职工三方共同提取退休基金。

非共同提取退休金办法是退休基金全部由企业提拨，职工不参与提拨的办法。美国大部分退休办法均属这种办法。

退休办法按退休金的支付方式可分为一次支付退休金和分期支付退休金。前者指在职工退休后一次支付退休金。企业支付退休金后对职工退休退职无任何给付义务。后者指在职工退休后分期支付退休金，直至死亡为止，如按月或按年支付退休金。

The purpose of the GovernmentPensionFund is to facilitate Government savings necessary to meet the rapid rise in publicpensionexpenditures in the coming years, [...] [...]

and to support a long-term management of petroleum revenues.

daccess-ods.un.org

政府养老基金的目的是推动必要的政府储蓄，以应对今后公共养老支出的迅速增长，并为石油收入的长期管理提供支助。

daccess-ods.un.org

It also recommends that the State party provide detailed

[...]

information, in its next periodic report, on the

[...] impact of thepensionreform, especially [...]

on the most disadvantaged and marginalized individuals and groups.

daccess-ods.un.org

它还建议缔约

[...] 国在其下次定期报告中，提供详细资料，介绍养 恤金改 革的影响，特别是对最弱势和边缘化个人和群体的影响。

daccess-ods.un.org

Economic, social and cultural rights and fundamental freedoms introduced or strengthened under the new Constitution include, inter alia: the right to adequate, nutritious food and clean water; the right to adequate housing; the right to a good standard of health; adequate access to sewerage and electricity; the right to marriage and family; the right to education; the

[...]

right to work; the right to strike; the

[...] right to enjoyapension;the right to [...]

take part in cultural life; and the right to enjoy property.

daccess-ods.un.org

新《宪法》引进或加强了经济、社会和文化权利和基本自由。除其他外，这特别包括：获得足够营养丰富的食物和清洁水的权利；适足住房权；获得良好

[...] 卫生标准的权利；充足使用排污系统和电力的权利；结婚和家庭权利；受教育的权利；工作权；罢工权；享 有退休金的权 利；参加文化生活的权利；以及拥有财 [...]

产的权利。

daccess-ods.un.org

In determining whether

[...] the existingpensionscheme for permanent [...]

judges should be extended to cover ad litem judges who

[...]

have served continuously for more than three years, the General Assembly may wish to consider whether, given the changed circumstances of the Tribunals’ operations (namely that the number of ad litem judges has been temporarily increased; several ad litem judges have been authorized by the Security Council to serve beyond the three-year maximum; and some Trial Chambers have been split into sections which may consist only of ad litem judges), the differences in the conditions of service of the two categories of judge continue to be justified.

daccess-ods.un.org

在决定是否应将现用于常任法官的养恤金办法扩及连续服务 3 年以上的审案法官时，大会似可考虑由于 [...]

两法庭业务的变化(即审案法官的数量已临时增加；若干审案法官被安全理事会授权在 3 年上限后继续服务；以及一些审判分庭被分成若干部分，其中只包括审案法官)，两类法官服务条件上的差异是否仍有理由继续存在。

daccess-ods.un.org

Funds had been allocated to recapitalize the major banks and financial securities market, stabilize the housing market, support

[...]

small and medium-sized enterprises, and increase social

[...] benefits andpensionpayments for [...]

socially marginalized groups.

daccess-ods.un.org

资金已经分配，以调整主要银行和金融证

[...] 券市场的资本，稳定房地产市场，支持中小型企业，并增加对社会边缘群体的社会福利和 养老金支 付。

daccess-ods.un.org

In his report (A/C.5/59/2 and Corr.1, paras. 94-95), the Secretary-General, following his recommendation that emoluments of the members of the Court and the judges of the Tribunals be increased from US$ 160,000 to US$ 177,000, stated that, based on the decision of the General Assembly contained in

[...]

section VIII of its resolution 53/214 to set

[...] the retirement pensionfor the members [...]

of the Court at one half of the annual salary,

[...]

the annual retirement benefit of a member of the Court retiring in 2005 would increase from US$ 80,000 per annum to US$ 88,500 with effect from 1 January 2005 and that, based on the proposed increase in the base salary of the members of the Court, it was recommended that pensions in payment be increased by 10.6 per cent, effective 1 January 2005.

daccess-ods.un.org

秘书长在其报告(A/C.5/59/2 和 Corr.1,第 94 和第 95 段)中，在他提出法院法官和两法庭法官的薪酬应从

[...]

160 000 美元增加到 177 000 美元的建议后说，大会在其第 53/214

[...] 号决议第八节中决定把国际法院法官的退休 养恤金 定为年薪的一半，根据这项决定，在 [...]

2005 年退休的法院法官的年度退休福利，将由每年 80 000 美元增加到

[...]

88 500 美元，自 2005 年 1 月 1 日起生效，而且，根据国际法院法官基薪拟议增加额，建议在付养恤金增加 10.6%，自 2005 年 1 月 1 日起生效。

daccess-ods.un.org

(2) No officer or employee of First Pacific Bank who becomes an officer or employee of Bank of East Asia by virtue of this Ordinance shall, by virtue only of this Ordinance,

[...]

be entitled to

[...] participate in anypensionor provident fund or schemes of or gratuity payments payable by Bank of East Asia, and no existing officer or employee of Bank of East Asia shall, by virtue only of this Ordinance, be entitled to participate in the AIA Retirement Fund Scheme or the BEA (MPF) Master Trust Scheme or any otherpensionfund scheme of, [...]

provident fund scheme

[...]

of, or gratuity benefits payable by First Pacific Bank.

legco.gov.hk

(18) 憑藉本條例而成為東亞銀行高級㆟員或僱員的第㆒太平銀行高級㆟員或僱員，不得僅憑藉本條例而有權參加東亞銀行的任何 退休或 公積金計劃或享有東亞銀行支付的酬金利益，而東亞銀行的現有高級㆟員或僱員，亦不得僅憑藉本條例而有權參加 AIA Retirement Fund Scheme （友邦退休金計劃）或東亞（強積金）集成信託計劃或第㆒太平銀行的任何其他退休基金計劃、公積金計劃或享有第㆒太平銀行支付的酬金利益。

legco.gov.hk

Another area of concern was that the

[...]

OPS would end up facing problems similar to those

[...] experienced by old agepensionschemes in many [...]

Western welfare states.

legco.gov.hk

另㆒個引起關注的範疇是，老年退休

[...] 金計劃最後可能會面對在不少西方福利國家推行老年退休金計劃所遭遇的同樣問題。

legco.gov.hk

(A) Notwithstanding Bye-laws 104, 105 and 106, the remuneration of a President, Vice-President, Managing Director, Joint Managing Director, Deputy Managing Director or other Executive Director or a Director appointed to any other office in the management of the Company shall from time to time be fixed by the Board and may be by way of salary, commission, or participation in profits or otherwise or by all or

[...]

any of those modes and with such

[...] other benefits (includingpensionand/or gratuity and/or [...]

other benefits on retirement) and

[...]

allowances as the Board may from time to time decide.

asiasat.com

(A) 即使有公司細則第 104、105 及 106 條，總裁、副總裁、董事總

[...]

經理、聯席董事總經理、副董事總經理或其他執行董事或獲委任本公司管理層任何其

[...] 他職務的董事可收取董事會不時釐定的酬金（可以薪金、佣金、分享利潤、其他方式或上述全部或任何方式支付）及有關其他福利（包括退休金及╱ 或約滿酬金及 ╱ 或其他退休福利）及津貼。

asiasat.com

The report of the United

[...] Nations Joint StaffPensionBoard (A/64/291) [...]

contains the revised appropriations and performance

[...]

report for the biennium 2008–2009, the proposed budget estimates for the biennium 2010–2011 and a proposal for authorization to supplement contributions to the Emergency Fund for the biennium 2010–2011 by an amount not exceeding US$ 200,000.

daccess-ods.un.org

联合国工作人员养恤金联合委员会的报告(A/64/291)载有 2008-2009 [...]

两年期订正批款和执行情况报告、2010-2011 两年期拟议预算估计数和建议授权补充 2010-2011 两年期紧急基金自愿捐款的提议，数额不超过 200 000 美元。

daccess-ods.un.org

The Company

[...] will pay thepensiondirectly at the [...]

retirement of the employee on and as demanded basis.

wwwen.zte.com.cn

僱員必須在本公司服務至退休時才享有該項福利，而本公司

[...] 在僱員退休時按要求直接支付該項福利。

zte.com.cn

Thus, the authority of the

[...] UNESCO StaffPensionCommittee extends to the following matters: (i) granting of benefits under thePensionFund Regulations to UNESCO participants and beneficiaries; (ii) interpreting and applying thePensionFund Regulations and Administrative Rules in respect of UNESCO cases; (iii) proposing amendments to Regulations and Rules of the fund for consideration by the Joint StaffPensionBoard and subsequent submission to the General Assembly of the United Nations, which is the legislating body onpensionmatters; (iv) participating, through its designated representatives in the regular and special sessions of the Joint StaffPensionBoard and its [...]

subsidiary organs.

unesdoc.unesco.org

因此，教科文组织工作人员养恤金委 员会的权限扩展至下列事务：(i) 根据《养恤基金条例》向教科文组织的参加者和受益者发放津贴；(ii) 根据教科文组织的实际情况解释和实施养恤基金条例和管理细则；(iii) 提出修改养恤基金条例及其细则的建议，供工作人员养恤金联合委员会审议，然后提交作为养恤金事务立法机构的联合国大会；(iv) 通过其指定的代表参加工作人员养恤金联合委员会及其附属机构的例会及特别会议。

unesdoc.unesco.org

(b) Intensify its efforts to regularize the situation of workers in the informal economy to enable them to benefit

[...]

from a basic social protection package that may

[...] include an old-agepension,a maternity [...]

benefit and access to health care.

daccess-ods.un.org

(b) 加紧努力使非正规经济部门的工人情况正常化，以便他们能够受益于一整套基本社会保护，其中可能包括老年养恤金、产妇福利和保健服务。

daccess-ods.un.org

(vi) any proposal or arrangement for the benefit of employees of the Company or of any of its subsidiaries including the adoption, modification or operation of a share option scheme,apensionfund or retirement, death or disability benefits scheme or other arrangement which relates both to the Directors, their respective associates and employees of the Company or of any of its subsidiaries and does not provide [...] [...]

in respect of any Director or his associate(s), as such any privilege or advantage not accorded to the employees to which such scheme or fund relates.

soundwill.com.hk

(vi) 有關採納、修訂或運作與本公司或其任何附屬公司雇員有關之購股權計劃、退休金或退休、身故或殘疾福利計劃或其他安排之任何建議或安排，而該計劃或基金乃與董事、其聯繫人及本公司或其任何附屬公司之雇員有關，且並無賦予任何董事或其聯繫人享有與參加該計劃或基金之人士不一致之特權或優待。

soundwill.com.hk

Regarding Security Sector Reform and the rule of law, the focus will be on: (a) the implementation of a national holistic Security Sector Reform strategy, including support through the ECOWAS/CPLP road map; (b) demobilization in the defence and security sectors and progress in the vetting and certification process for policing and internal security personnel, in accordance with gender and human rights standards; (c) increasing access to justice for the most vulnerable and strengthening the justice sector, including penitentiary reform, to address impunity and combat drug trafficking and transnational crime; and (d)

[...]

coordination and resource mobilization

[...] activities for thepensionfund and related [...]

initiatives, including reinsertion and

[...]

reintegration arrangements, through a high-level Security Sector Reform event.

daccess-ods.un.org

关于安全部门改革和法治，重点将是：(a) 国家综合性安全部门改革战略的执行，包括通过西非经共体/葡语共同体路线图予以支持；(b) 国防和安全部门的复员工作以及根据性别平等和人权标准对警务人员和国内治安人员进行审核

[...]

和认证的进展；(c) 增加最脆弱群体诉诸法律的机会并强化司法部门，包括狱政改革，以解决有罪不罚问题和打击贩毒及跨国犯罪；(d)

[...] 通过一次安全部门改革高级别会议为养恤基金和包括复员援助和重返社会安排在内的相关举措开展协 [...]

调和资源调动活动。

daccess-ods.un.org

As compared to

[...] the first StatePensionInsurance Act, pensions are now indexed, a deferred old-agepensionhas been introduced, the rate of the survivor’spensionhas been revised and the range of persons entitled to the survivor’s pensionhas been extended, and the nationalpensionand the early-retirementpensionis paid to pensioners [...]

also when they continue to work.

daccess-ods.un.org

同第一项《国家养恤金保险法》相比，现在养恤金已经指数化，养老金实行推迟发放，遗属养恤金比率已经修订，有资格享受遗属养恤金的人员的范围已经扩大，国家养恤金和提前退休养老金在养恤金领取人继续工作时，也发给他们。

daccess-ods.un.org

Concerning the change in the contribution formula, the representative of the Director-General recalled that (i) it is the responsibility of the Director-General to offer an adequate system of social security for the staff, including medical insurance for the retirees meeting the conditions to maintain their participation in the Medical Benefits Fund; (ii) in most United Nations organizations the share between the employee and Employer contributions is 40/60 or even

[...]

33/67, as is the case in the United

[...] Nations Joint StaffPensionFund; (iii) the [...]

global MBF contribution is reaching such

[...]

a point that the staff and retiree contributions should now be alleviated to a possible extent.

unesdoc.unesco.org

关于纳费公式的变化，总干事代表指出： (i) 总干事有责任为工作人员提供充足的社会

[...]

保障制度，包括为符合条件的退休人员提供医疗保险，使他们能继续参加医疗保险基金； (ii) 在大多数联合国组织中，雇员和雇主的缴费比例都是 40/60 ，甚至是

[...] 33/67, 如联合国工作人员共同养老基金； (iii) 医疗保险基金总体缴费达到很高的水平，现在应该在一定程度上 [...]

减轻工作人员和退休人员的缴费负担。

unesdoc.unesco.org

Women and a gender

[...] dimension central to the discussion: older women are more at risk of violence, neglect and poverty and of living with lower pensions or nopensionat all, as many women primarily work in the informal sector all their lives.

daccess-ods.un.org

妇女和性别平等是讨论的核心：老年妇女更容易受到暴力侵害、被忽视、生活贫穷、养恤金更低或者根本没有养恤金，因为许多妇女一生主要都在非正规行业就业。

daccess-ods.un.org

In particular, they are not eligible to participate in any of the Company’s share incentive schemes or

[...] join any Companypensionscheme.

glencore.com

具體來說，非執行董事不符合資格參與任何本公司股份鼓勵計劃或參與本公司任何退休金計劃。

glencore.com

(d) To advise on medico-administrative issues, including medical aspects of sick leave, the evaluation and certification of sick leave for staff worldwide, the

[...]

provision of medical advice to the United

[...] Nations Joint StaffPensionFund, the Advisory [...]

Board on Compensation Claims, the Field

[...]

Budget and Finance Division (on compensation claims of troops) and the International Civil Service Commission (regarding medical aspects of hardship classifications of duty stations), advising the Administration on special dependency allowances for disabled children and special education grants for children with disabilities, and advising on health-related policies system-wide (in administrative instructions, information circulars, etc.).

daccess-ods.un.org

(d) 就医疗行政问题提供咨询，包括病假的医疗方面问题；评价和批准世界

[...] 各地工作人员的病假；向联合国合办工作人员养恤基金、索偿事项咨询委员会、外勤预算和财务司(就部队的索偿问题)和国际公务员制度委员会(就工作地点艰 [...]

苦条件分类的医疗方面问题)提供医务咨询；就残疾子女的特别扶养津贴和残疾

[...]

子女的特别教育补助金向行政部门提供咨询；以及就全系统的保健相关政策提供咨询(行政指示、情况通报等)。

daccess-ods.un.org

(vi) any proposal concerning the adoption, modification or operation of a share option scheme,apensionfund or retirement, death or disability benefits scheme or other arrangement which relates both to director, his associate(s) and employees of the Company or of any of its subsidiaries and does not provide in respect of [...] [...]

any Director, or his associate(s), as such any privilege or advantage not accorded to the employees to which such scheme or fund relates.

mainland.com.hk

(vi) 任何有關接納、修訂或操作購股權計劃、養 老金或 退休、死亡或傷殘福利計劃或其他安排（涉及董事、其聯繫人及本公司或其任何附屬公司僱員，且並無給予任何董事或其聯繫人任何與涉及該計劃或基金的僱員所無的優待或利益）的建議。

mainland.com.hk

The short- and medium-term goals with regard to development of the rights of older

[...] [...] persons include the preparation and implementation of a national policy on older persons; an increase in the number of beneficiaries of the subsistencepension,with a view to improving the quality of life of older persons in extreme poverty; publicizing the Comprehensive Act on Protection for Older Persons [...] [...]

and Retirees around the country; and establishing an older persons unit in every municipality in Honduras.

daccess-ods.un.org

老年人权利发展工作中的中短期目标包括：制定并执行国家老年人政策；提高老年人的津贴福利，改善极端贫困老年人的生活质量；在全国范围内普及《老年人和退休人员保护法》；以及在全国所有市政府内设立老年人事务部门。

daccess-ods.un.org

134.4.2 the adoption, modification or operation ofapensionor provident fund or retirement, death or disability benefits scheme which relates both to Directors, their Associates and employees of the Company or any of its subsidiaries and does not provide in respect of any Director or any of his Associates as such any privilege or advantage not generally accorded to the class of persons to which such scheme or fund relates; and 134.5 any contract or arrangement in which the Director or any of his Associates is/are interested in the same [...] [...]

manner as other holders of shares or debentures or other securities of the Company by virtue only of his/their interest in shares or debentures or other securities of the Company.

cre8ir.com

134.4.2 採納、修改或執行有關董事、其聯繫人及本公司或其任何附屬公司僱員的養老金或公積金或退休、去世或傷殘撫恤計劃，而該等計劃並無向任何董事或其任何聯繫人提供一般不會給予與該計劃或基金有關類別人士的任何特權或利益；及 134.5 董事或其任何聯繫人僅因擁有本公司股份或債權證或其他證券權益而與其他持有本公司股份或債權證或其他證券的人士以相同方式擁有權益的任何合同或安排。

cre8ir.com

(vi) any proposal or arrangement concerning the

[...]

adoption, modification or operation of a share

[...] option scheme,apensionfund or retirement, [...]

death or disability benefits scheme

[...]

or other arrangement which relates both to Directors or his associate(s) and to employees of the Company or of any of its subsidiaries and does not provide in respect of any Director, or his associate(s), as such any privilege or advantage not accorded generally to the class of persons to which such scheme or fund relates.

chiho-tiande.com

(vi) 任何有关接纳、修订或操作购股权计划、养老金或退休、死亡或伤残福利计划或其他安排（涉及董事、其联系人士及本公司或其任何附属公司雇员， [...]

且并无给予任何董事或其联系人士任何与涉及该计划或基金的雇员所无的优待或利益）的建议或安排。

chiho-tiande.cn

However, such pensions and other similar remuneration may also be taxed in the other

[...]

Contracting State if the payment is made by or

[...] on behalf ofapensionfund established [...]

in that other State or borne by a permanent

[...]

establishment situated therein and the payment is not subject to tax in the first-mentioned State under the ordinary rules of its tax law.

daccess-ods.un.org

但是，如果养恤金和其他类似报酬的付款是由在另一缔约国内设立的养恤基金所为或以其名义所为，或由在该另一缔约国内设立的常设机构承担，而且 [...]

按照第一个缔约国税法正常规则，这种付款不需纳税，那么，该另一缔约国也可对这种养恤金和其他类似报酬课税。

daccess-ods.un.org

Regarding calculation of

[...] the retirementpension,the periods of time by which the worker’s retirement age is reduced is treated as contribution periods solely for the purpose of determining the percentage used to calculate the amount of thepension.

daccess-ods.un.org

在计算退休金时，应考虑到提前退休时间的长度，并将此作为计算退休金的一项因素。

daccess-ods.un.org

In some cases, state budget financing is used

[...]

only for the part

[...] which exceeds thepensionpaid under the StatePensionInsurance Act, the additional old-agepensionpaid to officials under the Public Service Act, and some otherpensionsupplements.

daccess-ods.un.org

在某些情况下，国家预算供资只用于支付超出根据《国家养恤金保险法》支付的养恤金的部分，根据《公共服务法》支付官员的额外养老金和一些其他养 恤金补助 费。

daccess-ods.un.org

The decree applies to self-employed workers, and employees who are members of any social security scheme, who can prove that they have during their working lives actually worked for the equivalent of the

[...]

minimum period required for entitlement to

[...] a retirementpension(15 years) and [...]

who are suffering from any of the disabilities

[...]

listed in the text, provided that during the whole of that period they have suffered from a disability of 45 per cent or more and are in employment or the equivalent thereof.

daccess-ods.un.org

这一法律的适用对象中也包括社会保险体系内的自主就业人员，这些自主

[...] 就业的残疾人员为了享有领取退休金的权利，需要证明其实际工作时间不少于法律规定的可领取退休金的最短年限(目前规定是 15 年)，且在该工作时间内一直 [...]

身患法律认可的残疾，残疾程度大于等于 45%，而在此期间该人员是处于工作状

[...]

态或类似工作的状态。

daccess-ods.un.org

(f) A staff member selecting the option of special leave described in staff rule 9.8 (d) shall sign an undertaking

[...]

acknowledging that his or her status on

[...] special leave is solely forpensionpurposes and that his or her [...]

entitlements and those of any

[...]

dependants to all other emoluments and benefits under the Staff Regulations and Staff Rules is determined finally as at the date of commencement of such special leave.

daccess-ods.un.org

(f) 选择工作人员细则

[...] 9.8(d)所述特别假办法的工作人员，应签署保证书，确认其特别假身份纯为养恤金的目的，本人及任何受扶养人根据《工作人员条例》和《工作人员细则》所应享有的其他一切薪酬和福利，已在特别假开始之日最终 [...]

确定。

daccess-ods.un.org

Prior to the official opening of the Tribunal, the Registry established a basic administrative framework by negotiating an Agreement between the United Nations and the Kingdom of the Netherlands concerning the Headquarters of the Special Tribunal for Lebanon, which was signed in December 2007 and formally approved by the Government of the Netherlands in December 2008; by putting in place the Tribunal’s Staff Regulations and

[...]

Rules and its Financial Regulations and Rules; and by implementing a health

[...] insurance plan andapensionscheme for staff.

daccess-ods.un.org

在黎巴嫩问题特别法庭正式开始运作之前，书记官处订立了基本行政架

[...]

构，通过谈判签订了联合国与荷兰王国有关黎巴嫩问题特别法庭总部的协定(该协定于 2007 年 12 月签署，荷兰政府于 2008 年 12 月正式批准)，落实了黎巴嫩

[...] 问题特别法庭《工作人员条例和细则》以及《财务条例和细则》，并实施了工作人员医疗保险计划和养恤金计划。

daccess-ods.un.org