Finans
son maas emeklilik programi
İngilizce: final salary retirement plan
Türkçe Tanım
Calisanin son veya ortalama maasi ile isveren nezdindeki hizmet suresini iceren bir formule dayali emeklilik odemelerini garanti eden bir emeklilik fayda planidir. Bu tanimlanmis fayda yapisi aktueryal ve yatirim riskini calisan yerine plan sponsoruna yukler. Muhasebe standartlari isverlerin emeklilik yukumlulugununun bugunku degerini ve herhangi bir fazla veya acigi bilancolarinda muhasabelestirmelerini gerektirir.
English Definition
A retirement benefit plan that guarantees pension payments based on a formula incorporating the employee's final or average salary and length of service with the employer. This defined benefit structure places the actuarial and investment risk on the plan sponsor rather than the employee. Accounting standards require employers to recognise the present value of the pension obligation and any surplus or deficit on their balance sheet.