They may include costs incurred in compensating employees, closing air traffic control centres, shifting activities to new locations and, writing off assets and/or acquiring strategic participations in other air navigation service providers.

They may include costs incurred in compensating employees, closing air traffic control centres, shifting activities to new locations and, writing off assets and/or acquiring strategic participations in other air navigation service providers.

As another example, if an entity makes an offer of benefits available for more than a short period, or there is more than a short period between the offer and the expected date of actual termination, the entity considers whether it has established a new employee benefit plan and hence whether the benefits offered under that plan are termination benefits or post-employment benefits. Employee benefits provided in accordance with the terms of an employee benefit plan are termination benefits if they both result from an entity’s decision to terminate an employee’s employment and are not conditional on future service being provided.

7. For SNEs seconded to a GSC Liaison Office or to any other place where the Union operates under a decision adopted by the Council, the allowances referred to in paragraphs 1 and 2 may be replaced by a housing allowance where this is justified by circumstances relating to accommodation costs at the place of secondment, subject to a reasoned decision by the Director-General of Personnel and Administration.

staffing costs (per diems and special allowances, salaries and social security cover of locally recruited staff, costs for health care, flights and travel allowances in the DRC and the region, official flights),

Besides direct redundancy benefit and early retirement provision for employees, general social support schemes frequently provide for the government to cover the cost of benefits which the company grants to redundant workers and which go beyond its statutory or contractual obligations.