| D | |
| Defined contribution scheme | |
A pension plan where the benefits paid out are calculated on the basis of the savings contributions (Glossary) and investments made, e.g. vested benefits (Glossary) brought in and lump-sum buy-ins (including interest). |
|
| E | |
| Empa | |
Swiss Federal Laboratories for Materials Science and Technology |
|
| ETHZ | |
Swiss Federal Institute of Technology Zurich |
|
| F | |
| Funded ratio | |
Relationship between the assets available and the reserves required for financing benefits. |
|