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Which of the following options is a characteristic of a defined benefit pension scheme? A. The pension payable to an employee is calculated by reference to the salary earned in the qualifying period prior to retirement. B. The income statement charge for pension costs reflects the payment into the fund. C. The pension fund is built up by employee and employer contributions and will be guaranteed to fund the pension commitments eventually. D. The cost of the provision of pensions to the employer is a fixed, known amount. |