См. также в других словарях:
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 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 — UK US adjective [before noun] HR ► used to describe a pension arrangement in which the amount paid into the pension plan is fixed but the value of the pension that is received may change, according to how the money in the plan was invested: »a… … Financial and business terms
defined-contribution — UK US adjective [before noun] HR ► used to describe a pension arrangement in which the amount paid into the pension plan is fixed but the value of the pension that is received may change, according to how the money in the plan was invested: »a… … Financial and business terms
money-purchase pension scheme — A defined contribution pension scheme as opposed to a defined benefit pension scheme … 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 contribution scheme — (DC scheme) Also known as a money purchase scheme. A pension scheme where the benefits payable to an individual member are calculated by reference to contributions paid in to the scheme in respect of that member increased by the investment return … Law dictionary
occupational pension scheme — superannuation A pension scheme open to employees within a certain trade or profession or working for a particular firm. An occupational pension scheme can either be insured or self administered. If it is insured, an insurance company pays the… … Accounting dictionary
occupational pension scheme — superannuation A pension scheme open to employees within a certain trade or profession or working for a particular firm. An occupational pension scheme can either be insured or self administered. If it is insured, an insurance company pays the… … Big dictionary of business and management
