Definition: Defined contribution scheme (Social insurance)

SNA

A defined contribution scheme is one where the benefits are determined by the contributions actually made to the scheme (§ 7.59).
Source:
European Commission (Eurostat), International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (Statistics Division), World Bank, "System of National Accounts 2008", United Nations, New York, 2009
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