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French Equivalent: Plan de financement

The timing of payments of contributions with the aim of meeting the cost of a given set of benefits under a defined benefit scheme.

Possible objectives of a funding plan might be that, if the actuarial assumptions are borne out:

a) a specified funding level should be reached by a given date;

b) the level of contributions should remain constant, or should after a planned period be the standard contribution rate required by the valuation method used in the actuarial valuation.

Source Publication:
OECD Working Party on Private Pensions, 2005, “'Private Pensions: OECD Classification and Glossary, 2005 edition”, OECD, Paris.

Cross References:
Actuarial valuation

Statistical Theme: Financial statistics

Glossary Output Segments:
OECD Private Pensions

Created on Monday, January 20, 2003

Last updated on Friday, December 2, 2005