Traduction de «régime à prestation cible » (Français → Anglais) :

In any case, whether the focus is on a pay-as-you-go plan or a fully funded plan, a defined benefit or a defined contribution solution, or a public or private sector pension plan, it's clear that increased longevity will continue to put pressure on pension plan financing.

Paragraphs 32–49 explain the distinction between defined contribution plans and defined benefit plans in the context of multi-employer plans, defined benefit plans that share risks between entities under common control, state plans and insured benefits.

Where sufficient information is available about a multi-employer defined benefit plan, an entity accounts for its proportionate share of the defined benefit obligation, plan assets and post-employment cost associated with the plan in the same way as for any other defined benefit plan.

Second, in conjunction with that pension security trust, we suggest that new legislation be introduced to require each DB plan to have a target solvency margin related to the risks in the plan's assets and liabilities.

These alleged subsidies consist of benefits for industries located in export processing zones/export oriented units; the duty entitlement passbook scheme; the export promotion capital goods scheme; the income tax exemption scheme; the advance license scheme/advance authorisation scheme; the export credit scheme; the focus market scheme; the focus product scheme; the duty free import authorisation; the status holder incentive scrip; the duty drawback scheme; the package scheme of incentives of the Government of Maharashtra; scheme for assistance to micro, small and medium enterprises of the Government of Gujarat; the Gujarat ...[+++]sales tax incentive scheme and the Gujarat electricity duty exemption scheme.

These alleged subsidies consist of benefits for industries located in export processing zones/export oriented units; the advance authorisation scheme; the duty entitlement passbook scheme; the export promotion capital goods scheme; the export credit scheme; the focus market scheme; the focus product scheme; the capital investment incentive scheme of the Government of Gujarat; the Gujarat sales tax incentive scheme; the Gujarat electricity duty exemption scheme and the West Bengal incentive scheme.