Defined benefit pension plan

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。

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。

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。

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。

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。