Traduction de «Régime fondé sur le dernier salaire » (Français → Anglais) :

A final salary scheme provides a pension based on a stated fraction or percentage of the employee’s final pensionable salary for each year of pensionable service.

There are two main types of defined benefit scheme, known as final salary and career average.

An auxiliary public law insurance scheme which manages the ‘OTE Assistance Fund’ further provides a maximum auxiliary pension of 20 % of the final salary.

(7) The introduction of a separate prudential supervisory regime for electronic money institutions, which, although calibrated on the prudential supervisory regime applying to other credit institutions and Directive 2000/12/EC except Title V, Chapters 2 and 3 thereof in particular, differs from that regime, is justified and desirable because the issuance of electronic money does not constitute in itself, in view of its specific character as an electronic surrogate for coins and banknotes, a deposit-taking activity pursuant to Article 3 of Directive 2000/12/EC, if the received funds are immediately exchanged for electronic money.

The Directive also introduces a prudential supervisory system for electronic money institutions that is separate from that applicable to banks, despite being modelled on it (Directive 2000/12/EC), in that it is more specific and less complex. For example, initial capital requirements are less stringent (EUR 1 million instead of the EUR 5 million required of banks), as are own funds requirements (2% of financial liabilities related to outstanding electronic money).

Other taxes, levies and charges (in particular direct taxes and social security contributions on wages and salaries) arising from part-financing by the Structural Funds are not eligible unless they have been genuinely and definitively borne by the final beneficiary (or by the individual recipient in the context of a State aid scheme).