Defined benefit pension plan

[di'faind ˈbenifit ˈpenʃən plæn]
  • 释义

    <美>养老金的固定受益计划;

数据更新时间:2025-11-26 19:08:21
1、

Graham owned about$ 229 million of Berkshire Hathaway stock through its defined benefit pension plan as of the end of the third quarter, according to the company.

据Graham披露,其截至第三财季末通过固定福利养老金计划持有价值约2.29亿美元的伯克希尔哈撒韦股票。

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2、

It systematically expounds contribution, operation and distribution of enterprise pension under defined benefit plan from the aspects of confirming, measuring and noting.

重点从确认、计量和记录各方面系统阐述了确定受益计划下企业年金筹集、运营和发放的核算。

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3、

Recently in order to resolve the double problems, both fiscal sustainability and transportability, European Union countries have been driven to take a more pro-active stance to reform Defined Benefit Pension Plan ( DB).

为了解决养老金的财政可持续性与便携性的“双重问题”,近年来欧盟国家先后致力于改革现有的现收现付DB型养老金制度。

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4、

The company also said that it would freeze its defined benefit pension plan next April, presumably converting into a defined contribution plan.

此外,该公司还表示,将从明年四月起冻结养老金固定收益计划,预计将转变为养老金固定缴款计划。

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5、

Defined Benefit type of occupational pension plan ( DB plan) faces the sponsor's bankruptcy risks and needs governmental guarantee.

待遇确定型企业年金计划面临着雇主破产风险,需要政府出面提供担保。

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