LOS41.c Describe defined contribution and defined benefit pension plans.是特许金融分析师 CFA一级备考 Portfolio management(组合管理)的第4集视频,该合集共计39集,视频收藏或关注UP主,及时了解更多相关视频内容。
请比较给付确定模式(Defined Benefit)和缴费确定模式(Defined Contribution)这两种养老保险缴费模式的异同。[首都经济贸易大学2013年研] 相关知识点: 试题来源: 解析 答案: 给付确定模式,是先设定养老保险金为保障一定的生活水平需要达到的替代率,以此确定养老保险金的给付标准,再结合相关影响因素进行测算,来确定养老保...
DB(Defined Benefit)给付确定制(又称受益基准型、待遇确定型、固定收益计划等),指雇员未来领取的养老金的待遇标准是事前已经确定的,给付标准由政府承诺,确保被保人的基本生活,采用现收现付方式筹集资金,体现代际供养,互济性强。 DC(Define...
In defined-contribution plans, the benefit is not known, but the contribution is. It comes in a designated amount from the employee, who has a personal account within the plan and chooses investments for it. As investment results are not predictable, the ultimate benefit at ret...
规定缴费制(Defined contribution)又称缴费确定制，是企业根据各期提存的金额及基金的投资收益来确定养老金支付额的养老金计划。它是经过预测确定一个相对比较稳定的缴费标准(投保费率)，然后按照该费率筹集养老保险基金(包括雇主和雇员的缴费)，并完全或部分地存入参保人的个人账户。中博-诚通帮你解析一下...
一、意思不同 Defined benefit pension plan 为养老金固定收益计划，Defined contribution pension plan为养老金固定缴款计划。二、指代范围不同 养老金固定收益计划是指雇主支持的养老金计划，员工退休、或丧失就业能力后可按工龄、职位等因素，确定一个固定的（可按通货膨胀率调整）退休津贴数额，通常按月...
Defined contribution pension plan(养老金固定缴款计划): Individual accounts to which an employee and typically the employer makes contributions, generally on a tax-advantaged basis. The amounts of contributions are defined at the outset, but the future value of the benefit is unknown. The employee...
Defined contribution pension plan（养老金固定缴款计划）：Individual accounts to which an employee and typically the employer makes contributions, generally on a tax-advantaged basis. The amounts of contributions are defined at the outset, but the future value of the benefit is unknown. ...
结合accounting的规则来看，能更体会其中意味。由于Defined Contribution方式下，你给员工的钱跟资金池的表现...
In order to give the most accurate view of the pension landscape in Canada, I thought I’d take a look at defined benefit pensions plans and defined contribution plans as well. Both defined benefit (DB) and defined contribution (DC) plans are generally referred to as “personal pensions.”...