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DEFINED BENEFIT PENSION PLANS

Statistics Directorate    
French Equivalent: Régimes de pension à prestations prédéfinies

Definition:
Defined benefit pension plans are those in which the level of pension benefits promised to participating employees is guaranteed; benefits are related by some formula to participants’ length of service and salary and are not totally dependent on either the participants’ contributions or the assets in the fund.

Source Publication:
SNA 13.78.

Hyperlink:
http://esa.un.org/unsd/sna1993/introduction.asp

Statistical Theme: National accounts

Created on Tuesday, September 25, 2001

Last updated on Thursday, June 30, 2005