...ili nepokriveni iznos obaveza/doprinosa za penzijsko osiguranje.

Nepokriveni iznos obaveza po osnovu penzija/za penzije u penzijskom fondu, koje su projektovane penzijskim planom, odnosno razlika između sredstava u fondu i projektovanih potrebnih sredstava. To praktično znači deficit u penzijskom fondu.
Ova razlika se nadoknađuje različitim mehanizmima; iz tekućeg prihoda, budućih (očekivanih) doprinosa; a ima puno referenci na netu.

The unfunded pension liability is an estimate of the cost of the future retirement payments of present employees for which the County does not have funds ...
www.co.multnomah.or.us/auditor/FinancialCondition97/fincon/...

Unfunded pension liabilities - money that is owed by an employer to a retirement fund that will be paid out in the future.
www.speculativebubble.com/terms/unfundedpl.shtml

Pension plan
Scheme under which retirement benefits accrue and are distributed to the beneficiary employees. Its two basic types are (1) Deferred compensation plan in which an employer pays a fixed monthly pension depending on the employee's retirement age, length of service, and last salary received. It may also be paid to a deceased employee's surviving spouse. (2) Defined contribution plan in which the employee contributes a percentage of salary every month and the employer matches it. Upon retirement the employee receives the combined sum. Also called pension scheme.
http://www.businessdictionary.com/definition/pension-plan.ht...

Pension fund
Pooled-contributions from pension plans set up by employers, unions, or other organizations to provide for the employees' or members' retirement benefits.
http://www.businessdictionary.com/definition/pension-fund.ht...