It could be time to move from the Discussion Entries to the posting of an answer.

The length of any explanation in 'English' would militate against a long-string abbreviation or acronym.

Anyway, having tried to make sense of the mechanics in 'Spanglish' at p. 89 of Althea's link, I can see this is - rather than a defined (employer's) benefit - a defined (employee's) contributory scheme.

Misuse of the word 'compensation' doesn't help, namely whether this is a set-off, tax allowance or relief or is an employer's payroll adjustment.

The following explanation connotes to me an averaged-out or non-corporate run-rate (I've included the latter term in case anyone tries - again - to lift parts of my answer): 'The fraction of the accumulated balance is obtained through a *calculation of the life-time fixed or variable interest income* that an insured can earn on the accumulated balance in his/her personal insurance account.'

Query on the article: 'earnings valorisation' for 'income enhancement etc.' vs. valuation and 'Old-Age Solidarity (Social Welfare / Hardship?) Pension' vs. a Polish Trade Union benefit.

Come back ProZ insurance translators, authors of handbooks on such intricate subject!