English to German Bus/Financial Accounting

Retirement benefits
Retirement benefits to employees comprise gratuity, leave encashment, superannuation and contributions to provident fund.
The Company contributes to schemes administered by Trust to discharge its provident fund and superannuation liabilities.
Such contributions are charged off in the Profit and Loss Account during the current period.
The provision for cost in respect of gratuity and leave encashment is made on the basis of an actuarial valuation using the projected unit credit method at period end.Sentence or paragraph where the term occurs, type of document (legal document, formal letter, etc.), target audience, source and target country, dialects, etc.