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(дисконтированная стоимость) обязательств по пенсионному плану с установленными выплатами
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Defined benefit obligation (present value of), английский
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Defined benefit plan, английский
- A pension plan obliging the sponsor to make specified dollar payments to qualifying employees at retirement. the pension obligations are effectively the debt obligation of the plan sponsor. related: defined contribution plan
- A retirement plan with pre-determined payments
- A retirement plan with pre-determined payments a retirement plan that tells participants exactly how much money they will receive on a specific later date (usually the day they retire) defined contribution plan (see “defined benefit plan”) defined retirement plan (see “defined benefit plan”) delphi technique
- A retirement plan that pays participants a lump-sum amount that has been calculated using formulas that can include age, earnings and length of service.
Defined benefit obligation (present value of), английский
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