tailieunhanh - The Greenhouse Gas Protocol - The GHG Protocol for Project Accounting

The Company accounts for the cost of pension plans and postretirement benefits other than pensions substantially in accordance with SFAS No. 87 ‘Employers Accounting for Pensions' and SFAS No. 106 ‘Postretirement Benefits other than Pensions', respectively. Most of the Company's defined benefit plans are funded with plan assets that have been segregated and restricted in a trust to provide for the pension benefits to which the Company has committed itself. When plan assets have not been segregated by the Company or in such cases in which the Company is required to make additional pension payments, the Company recognizes a provision for such amounts. The costs related to defined. | The Greenhouse Gas Protocol The GHG Protocol for Project Accounting World Business Council for Sustainable Development WORLD RESOURCES INSTITUTE ACKNOWLEDGEMENTS GHG Protocol Initiative Team WORLD RESOURCES INSTITUTE WORLD BUSINESS COUNCIL FOR SUSTAINABLE DEVELOPMENT Suzie Greenhalgh Derik Broekhoff Florence Daviet Janet Ranganathan Mahua Acharya Laurent Corbier Kjell Oren Heidi Sundin Project Management Team PMT This team was assigned to guide and oversee the development of the document until it was road tested in September 2003. Mike McMahon BP Jennifer DuBose Climate Neutral Network . Shukla Indian Institute of Management Melanie Eddis KPMG Bob Fledderman MeadWestvaco Clifford Schneider MeadWestvaco Jane Ellis Organization for Economic Cooperation and Development Richard Tipper The Edinburgh Centre for Carbon Management Yasuo Hosoya Tokyo Electric Power Company TEPCO Revision Management Team RMT This team was instituted in December 2003 to guide the integration of feedback received from the road testing phase and advice towards the finalisation of the document. Mike McMahon BP Arthur Lee Chevron Corporation Einar Telnes Det Norske Veritas also on the DNV review team Ken-Ichi Shinoda Global Industrial and Social Progress Research Institute Adam Costanza International Paper Melanie Eddis KPMG also on the KPMG review team Jed Jones KPMG also on the KPMG review team Fabian Gaioli MGM International Julia Martinez Ministry of Environment and Natural Resources SEMARNAT Mexico Lucy Naydenova Ministry of Housing Spatial Planning and the Environment Netherlands Tom Baumann Natural Resources Canada NRCan Patrick Hardy NRCan Jeff Fiedler Natural Resources Defense Council NRDC also Taskforce Leader Michelle Passero Pacific Forest Trust Ajay Mathur Senergy Global Sivan Kartha Tellus Institute Michael Lazarus Tellus Institute Yasushi Hieda TEPCO Martin Hession United Kingdom Department for Environment Food and Rural Affairs UK DEFRA Lisa Hanle United States Environmental .