有支付员工退休金义务之商业，于员工在职期间依法提列之退休金准备。

Pension liability recognized by a business with the obligation to make future pension payments to its employees.

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不管退休金是以何种方式来积累，后果已经非常清楚，必须准备更多的钱来支付未来退休金，换句话说，必须增加储蓄。

However pensions are funded, the consequences are clear. More money will have to be put aside to pay for them. In other words, savings will have to go up.

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