The company also said that it would freeze its defined benefit pension plan next April, presumably converting into a defined contribution plan. 此外,该公司还表示,将从明年四月起冻结养老金固定收益计划,预计将转变为养老金固定缴款计划(DCP)。
Personal account pension is the defined contribution plan. The main risk variables include capital fluidity 、 personal remaining life 、 return on investment. 个人账户养老金属于缴费确定型养老金,风险变量主要包括资金流动性要求、个人余寿以及投资收益率,也就是平时所说的流动性风险、个人长寿风险和投资风险。
Almost half the ( medium and large ) employers surveyed offered either a defined benefit or a defined contribution pension plan. 参加调查的老板中有大部分都提供固定福利和定额分担养老计划。
The scheme, which is neither a standard defined contribution system nor a defined benefit plan, has been adopted by Philips ' top 400 executives in Europe and will be rolled out across the European operations this year. 这项方案既不是一个标准的养老金交纳系统,也不是一个固定的受益计划。它已经被飞利浦在欧洲的400名顶级高管采纳,而且今年将推广到整个欧洲业务。
MPF is a defined contribution system where members choose their investment strategy from a range of funds available under their current plan. mpf是一个固定缴款计划(DCP),参加者从其计划提供的基金品种中选择其投资策略。