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，通常按月发...
在固定缴款养老金计划(DC, defined contribution pension plans)下，特定或商定的缴款是对雇员的养老金计...
2.plan asset：主要由雇主的contribution和投资收益actual return构成，如果plan asset>PBO，说明养老金在...
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...
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. ...
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...
Defined contribution (DC) methodDini reform transformationMonte Carlo methodNotional defined contribution (NDCPay as you go (PAYGTransformation coefficientsUnitary pension present valueIntroduction The defined benefit method The defined contribution method The notional defined contribution (NDC) method Conclusions...
本章主要是Defined benefit plan的概念、特定变量变动的影响分析,以及一些计算问题(公式需要记忆)。 考试大纲 考试大纲 R10 员工薪酬 a. 描述:离职后福利计划的类型和对财务报告的影响 b-1. 解释和计算:DB养老金负债(即DB负债和预计受益负债的现值) b-2. 解释和计算:净养老金负债(或资产) ...
REPLACING DEFINED BENEFIT PENSIONS: AN ANALYSIS OF THE TREND TOWARD DEFINED CONTRIBUTION AND CASH BALANCE PLANS Starting with the introduction of the 401(k) plan in 1978, defined contribution pensions have become increasingly popular. Over the past two decades the growth of defined contribution plans...