Traduction de «defined contribution retirement scheme » (Anglais → Français) :

36. Notes the current trend away from defined benefit pension systems to defined contribution pension systems and is concerned about the decline in employer contributions that evidently accompanies this trend; emphasises the need for strengthened participation and contribution levels of employees in existing pension schemes in order to ensure adequate retirement income for individuals and emphasises the need f ...[+++]or continued adequate contributions from employers, particularly in defined contribution pension schemes; is concerned that the envisaged revision of International Accounting Standard (IAS) 19 regarding employee benefits, as for example in the case of the possible abolition of the so-called 'corridor-approach', could entail significant changes to pension systems that need to be carefully assessed, especially as regards possible adverse effects on the attractiveness of defined benefit schemes;

7. Notes the current trend towards moving from defined benefit pension systems to defined contribution pension systems and is concerned about the observed decline in employer contributions that accompanies this trend; emphasises the need for strengthened participation and contribution levels of employees in existing pension schemes in order to ensure adequate retirement income for individuals and emphasises th ...[+++]e need for continued adequate contributions by employers, particularly in defined contribution pension schemes; is concerned that the envisaged revision of IAS 19, as for example in the case of the possible abolition of the so-called "corridor-approach" could entail significant changes to pension systems that need to be carefully assessed, especially regarding possible adverse effects on the attractiveness of defined benefit schemes;

36. Notes the current trend away from defined benefit pension systems to defined contribution pension systems and is concerned about the decline in employer contributions that evidently accompanies this trend; emphasises the need for strengthened participation and contribution levels of employees in existing pension schemes in order to ensure adequate retirement income for individuals and emphasises the need f ...[+++]or continued adequate contributions from employers, particularly in defined contribution pension schemes; is concerned that the envisaged revision of International Accounting Standard (IAS) 19 regarding employee benefits, as for example in the case of the possible abolition of the so-called "corridor-approach", could entail significant changes to pension systems that need to be carefully assessed, especially regarding possible adverse effects on the attractiveness of defined benefit schemes;

16. Observes that there is a trend towards more defined-contribution schemes and fewer defined-benefit schemes; notes that, as a result, pension providers transfer the risk associated with investment to pension savers; stresses that pension savers must be informed in good time of the risk they are running; urges Member States to ensure a greater commitment from employers to contributing towards retired employees’ income security;

This differs from defined contribution pension schemes where the final entitlement is directly dependent on employee contributions, employer contributions and investment returns.

ANNEX I RESOLUTION OF THE COUNCIL AND OF THE REPRESENTATIVES OF THE GOVERNMENTS OF THE MEMBER STATES, MEETING WITHIN THE COUNCIL, of ON THE EMPLOYMENT OF OLDER WORKERS "THE COUNCIL OF THE EUROPEAN UNION AND THE REPRESENTATIVES OF THE GOVERNMENTS OF THE MEMBER STATES, MEETING WITHIN THE COUNCIL, Having regard to the Treaty establishing the European Community, Whereas demographic changes are causing the job situation of older workers to become a matter of concern in most European countries; Whereas those changes will have major economic and social consequences for expenditure to improve the functioning of the job market, the financing of retirement pensions and the ba ...[+++]lance of the age pyramids within undertakings; Whereas Governments, social partners and undertakings should anticipate those changes by placing emphasis on, for example, part-time work, the adjustment of working conditions and vocational training throughout the working life; Having regard to the action already put in hand by Member States in those areas notably in order to eliminate any obstacles to the employment of older workers; Whereas certain early retirement schemes have resulted in several Member States in instability for older workers who have received compensation under varied and changing schemes, and have led to a loss of know-how in undertakings; whereas abolition of official early-retirement schemes would not stem the spate of ever earlier withdrawals from the job market observed in certain Member States; Whereas many Member States have introduced phased retirement schemes, thereby enabling the changeover by older workers to part-time work to be offset by recruitment of persons in difficulty on the job market and young workers; Whereas the organization of work must take into account productivity requirements; Whereas it is important to take account of the availability of financial resources, national priorities and balances within national systems; Whereas account should be taken of ...