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Definition: Defined benefit scheme (Social insurance)
Category: SNA
A defined benefit scheme is one where the ultimate benefit is calculated by means of a formula embodied in the terms of the social insurance scheme (§ 7.59). http://ec.europa.eu/eurostat/ramon/statmanuals/files/SNA2008.pdf
Source:
European Commission (Eurostat), International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (Statistics Division), World Bank, "System of National Accounts 2008", United Nations, New York, 2009
European Commission (Eurostat), International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (Statistics Division), World Bank, "System of National Accounts 2008", United Nations, New York, 2009
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