translate English to French: The Company accounts for pensions and other post-retirement benefits as required by SFAS No. 87, "Employers’ Accounting for Pensions," and SFAS No. 106, "Employers’ Accounting for Post-retirement Benefits Other Than Pensions," respectively.
La Compagnie comptabilise les régimes de retraite et les avantages complémentaires de retraite conformément aux exigences du SFAS 87, « Employers’ Accounting for Pensions » et du SFAS 106, « Employers’ Accounting for Post-retirement Benefits Other Than Pensions », respectivement.