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.
