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单词 defined benefit
释义
defined benefit

Economics
  • A provision of a pension scheme in which the benefits to be received by the pensioner do not depend on the financial performance of the pension fund. For example, the benefits may be a lump-sum payment that is a multiple of final salary and an annual pension that is a fraction of final salary. Under a defined benefit scheme the risk of poor financial returns on the pension fund is borne by the employer or insurance company running the scheme, and does not affect the pensioner so long as the company remains solvent. See also defined contribution.


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