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defined benefit plans
account.
leistungsorientierte Pläne
defined benefit plan
gen.
Leistungsprimat
m
fin.
Defined-Benefit-Plan
m
;
System mit Leistungszusage
IMF.
Betriebsrenten-Versicherungsprogramm mit Leistungsprimat
;
Plan mit fester Leistungszusage
;
Pensionssystem mit im Voraus festgelegten Leistungen
defined benefit plan
pension accounting
fin.
leistungsorientierter Pensionsplan
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