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 plan, a participant’s benefit is subject to the ups and downs of the market. Frequently asked questions Q: Why do some people prefer a defined benefit retirement plan? A defined benefit plan is preferred by people who don’t want to or have the time and expertise to...
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。
Defined Benefit versus Defined ContributionBerkeley Electronic Press Selected WorksJONATHAN B FORMANCanada Cup of Investment Management
How does the defined benefit (DB) pension plan model compare against the defined contribution (DC) pension plan model? The table below compares the DB model to the DC model: Defined Benefit (DB)Defined Contribution (DC)The DB Advantage ...
CFA考试中Defined contribution 与Defined benefit 养老金的区别怎么理解? Defined benefit pension plan (养老金固定收益计划):Plan in which the company promises to pay a certain annual amount (defined benefit) to the employee after retirement. The company
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. ...
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...
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...
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...