期刊名称：BRAND. Broad Research in Accounting, Negotiation, and Distribution
印刷版ISSN：2067-8177
出版年度：2013
卷号：4
期号：2
页码：32-37
语种：English
出版社：EduSoft
摘要：The current state of the global market pension was marked by the fact that pension systems in all countries have been strongly affected by the financial and economic crisis that broke out in the world, especially in 2008-2010. Its effects were felt primarily to pension schemes with defined contributions (DC), the participants in these plans being increasingly skeptical about the ability to afford decent pensions. Type defined contribution plans requires, on the one hand, periods and higher contribution rates, and on the other investment plans and strategies for managing longevity risk appropriate to the market in which they operate and the characteristics of the participants in this market. Currently in the world there are many types of retirement plans, the most important criteria to classify them are pension plan administrator, the connection with the employer participants, method of calculation of the benefit, the perspective of the pension plan, the way the pension plan is fund or through the multi-pillar approach. Keywords: defined benefit (DB type), defined contribution (DC type), pension system, annuity rate
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