Finans
son maas emeklilik plani
İngilizce: final salary pension scheme
Türkçe Tanım
Emeklilik yardiminin uyenin emeklilik sirasindaki veya yakinindaki maasi ile hizmet yili sayisina gore hesaplandigi tanimlanmis fayda emeklilik duzenlemesidir. Isveren, taahhut edilen fayda duzeyinin finansmaniyla iliskilendirilen yatirim ve uzun omur risklerini ustlenir. Onemli ve cogu zaman onceden ongorulemez finansman yukumlulukleri nedeniyle ozel sektorde giderek daha nadir hale gelmistir.
English Definition
A defined benefit pension arrangement in which the retirement benefit is calculated based on the member's salary at or near retirement and the number of years of service. The employer bears the investment and longevity risks associated with funding the promised benefit level. These schemes have become increasingly rare in the private sector due to their significant and often unpredictable funding obligations.