Question：Which one or more of the following are terms used to define pension schemes as identified by IAS 19?
A. Defined contribution scheme.
B. Company pension scheme.
C. Defined benefit scheme.
D. Money purchase scheme.
The correct answers are: Defined contribution scheme; Defined benefit scheme.
Under a defined contribution scheme the employer will normally discharge his obligation by making agreed contributions to a pension scheme.
Under a defined benefit scheme the eventual benefit payable to the employee is a predetermined amount, usually depending on the employees salary immediately prior to retiring.
A money purchase scheme is often used as a synonym for defined contribution scheme, but this is not the term used by IAS 19. A company pension scheme is a vague term: it could be either defined contribution or defined benefit.
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