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defined benefit pension scheme

См. также в других словарях:

  • defined-benefit pension scheme — DB scheme An occupational pension scheme in which the rules specify the benefits to be received on retirement and the scheme is funded accordingly. The benefits are normally calculated on a formula incorporating years of service and salary levels …   Accounting dictionary

  • defined-benefit pension scheme — DB scheme An occupational pension scheme in which the rules specify the benefits to be received on retirement and the scheme is funded accordingly. The benefits are normally calculated on a formula incorporating years of service and salary levels …   Big dictionary of business and management

  • defined-contribution pension scheme — DC scheme A pension scheme in which the benefits are based on the value of the contributions paid in by each member. The rate of contribution is normally specified; the amount of pension an individual will receive will depend on the size of the… …   Accounting dictionary

  • defined-contribution pension scheme — DC scheme A pension scheme in which the benefits are based on the value of the contributions paid in by each member. The rate of contribution is normally specified; the amount of pension an individual will receive will depend on the size of the… …   Big dictionary of business and management

  • Defined benefit pension plan — For the defined contribution pension plan, see Defined Contribution Pension Plan. In economics, a defined benefit pension plan is a major type of pension plan in which an employer promises a specified monthly benefit on retirement that is… …   Wikipedia

  • defined benefit — UK US adjective [before noun] ► HR used to describe a pension arrangement in which the value of the pension is fixed, and usually decided by the length of time you worked for a company and the salary that you earned: »a defined benefit… …   Financial and business terms

  • defined-benefit — UK US adjective [before noun] ► HR used to describe a pension arrangement in which the value of the pension is fixed, and usually decided by the length of time you worked for a company and the salary that you earned: »a defined benefit… …   Financial and business terms

  • defined benefit scheme — (DB scheme): An occupational pension scheme or other retirement benefit scheme which promises the member a defined level of benefit on death or retirement. Employer s contributions have then to be determined from time to time so as to cover the… …   Law dictionary

  • defined-benefit scheme — (DB scheme): An occupational pension scheme or other retirement benefit scheme which promises the member a defined level of benefit on death or retirement. Employer s contributions have then to be determined from time to time so as to cover the… …   Law dictionary

  • defined benefit plan —    A type of occupational pension in which the pension provision is defined (e.g., a fixed monthly amount for each year of service) and guaranteed. The employer has to make up the difference if the scheme fails to perform as well as expected.… …   Business law dictionary

  • money-purchase pension scheme — A defined contribution pension scheme as opposed to a defined benefit pension scheme …   Big dictionary of business and management


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