| 单词 | defined-benefit pension scheme |
| 释义 | defined-benefit pension scheme defined-benefit pension scheme(DB scheme) An occupational pension scheme in which the rules specify the benefits to be received on retirement and the scheme is funded accordingly. The benefits are normally calculated on a formula incorporating years of service and salary levels (seefinal salary scheme). Accounting for pension costs poses a number of difficulties for accountants; the basic regulations are set out in International Accounting Standard 19, Employee Benefits and Section 28 of the new Financial Reporting Standard Applicable in the UK and Republic of Ireland. In recent years rising costs have led many companies to close their existing DB schemes to new employees, who are obliged to join defined-contribution pension schemes. |
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