术语“应计比率”的详细信息

英译术语:

accrual rate

汉语语境:

企业年金的可携带性具体体现为三个方面，即已积累养老金权益的可携带性、服务年限的可携带性及积累养老金资产的可携带性。影响企业年金可携带性的因素众多，主要包括企业年金计划的参保资格条件、对积累的养老金权益享有既得受益权的条件、积累养老金权益的指数调整机制、养老金权益的应计比率、精算假设及企业年金计划的类型等。西方国家已经或正在实施一系列的改革举措。

英语语境:

Portability of enterprise pension can be understood from the following three aspects including portability of bene- fits, portability of credited service and portability of assets.There are many factors influencing portability of pension, such as the eligibility conditions to pension plan membership, the vesting requirements, the deferred benefits indexation, the ben- efits accrual rate, the actuarial methods and assumptions, the type of private pension and so on.Many reforms have been implemented.