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defined contribution pension plan

German translation: beitragsorientierter Pensionsplan

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:defined contribution pension plan
German translation:beitragsorientierter Pensionsplan
Entered by: Rod Darby
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14:19 Nov 10, 2003
English to German translations [PRO]
Bus/Financial - Accounting / accounts, US GAAP
English term or phrase: defined contribution pension plan
"Periodical payments to defined contribution plans are recognised in the income statement at the due date and any contributions payable are recognised in the balance sheet under other payables."
as opposed to "defined benefit pension plans" (which I also need to translate). I know this FAS-87 in US-GAAP terms, but I need "semi-official" German terms which will be recognized by German readers.
TIA,
Rod
Rod Darby
Ghana
Local time: 10:14
beitragsorientierter Pensionsplan
Explanation:
The concept refers to pension plans where the level of contributions is fixed - as opposed to "defined benefit plans" ("leistungsorientierte Pläne") which provide for a set level of benefits.
Selected response from:

Ralf Lemster
Germany
Local time: 12:14
Grading comment
many thanks, Ralf: just what I needed, when I needed it!
Rod
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +7beitragsorientierter Pensionsplan
Ralf Lemster
4Gewinnbeteiligungspläne
Alexandra Bühler


  

Answers


1 min   confidence: Answerer confidence 4/5Answerer confidence 4/5
Gewinnbeteiligungspläne


Explanation:
Eichborn

Alexandra Bühler
Germany
Local time: 12:14
Works in field
Native speaker of: Native in GermanGerman
PRO pts in category: 3
Login to enter a peer comment (or grade)

4 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +7
beitragsorientierter Pensionsplan


Explanation:
The concept refers to pension plans where the level of contributions is fixed - as opposed to "defined benefit plans" ("leistungsorientierte Pläne") which provide for a set level of benefits.

Ralf Lemster
Germany
Local time: 12:14
Native speaker of: German
PRO pts in category: 102
Grading comment
many thanks, Ralf: just what I needed, when I needed it!
Rod

Peer comments on this answer (and responses from the answerer)
agree  Elvira Schmid
3 mins

agree  Hans G. Liepert
6 mins

agree  Vanessa Schlueter
12 mins

agree  xxxhelgaf
22 mins

agree  ntext
1 hr

agree  avantix
1 hr

agree  Steffen Walter: spot on
3 hrs
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Changes made by editors
Sep 2, 2015 - Changes made by Steffen Walter:
Field (specific)(none) » Accounting


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