Cálculo y financiación de las pensiones complementarias
Pentsio-konpromisoen kalkulua. Aktuariotza-gaiak
Pentsioen finantziazioa
Arriskuaren kudeaketa pentsioei dagokienez
Pentsio-fondoen gainbegiratzea. Kontabilitatea eta finantza-ebaluazioa
Pentsio-konpromisoen kalkulua. Aktuariotza-gaiak
Pentsio-sistema kapitalizatuek kapital metatu bat ematen dute kontingentzia betetzean. Hala eta guztiz ere, baliteke onuradunek kopuru hori urteko errenta bidez jaso nahi izatea. Urteroko sariaren kalkulua egiteko aktuariotzako eta arriskuaren ebaluazioko teknikak erabili behar dira, eta aseguruetan ohikoak diren "aurkako aukeraren" arazoak sortu litezke, onuradunarentzat kostu handiak sortuz. Era horretan, biziarteko errentaren kalkulua gai garrantzitsua da pentsioaren azken zenbatekoa zehazterakoan, eta kontuan izan behar da pentsio-fondo bat hautatzerakoan.
The Pensions Regulator. (UK). (2008). "Mortality assumptions. Good practice when choosing assumptions for defined benefit pension schemes"
Rusconi, R. (OECD). (2008). "National Annuity Markets: Features
and Implications"
CIMA. Chartered Institute for Management Accountants. (2008). "Apocalyptic demography? Putting longevity risk in perspective".
The Pensions Regulator. (UK). (2008). "Good practice when choosing assumptions for defined benefit pension schemes with a special focus on mortality".
Brown J., Kling J., Mullainathan S. and Wrobel M. (American Economic Review). (2008). "Why Don't the People Insure Late Life Consumption?. A Framing Explanation of the Under-Annuitization Puzzle"
Webb A., Gong G., and Sun W. (Center for Retirement Research at Boston College). (2007). "An annuity people might actually buy".
Barnett Waddingham. (2007). "Accounting for pension costs. Survey of assumptions at end 2006".
PwC. (2007) "PwC 2006 survey of actuarial assumptions. UK pension scheme funding"
Pentsioen finantziazioa
Pentsio-funtsek pentsio-konpromisoei noiznahi aurre egiteko gauza izan behar dute, eta bazkideek egindako ekarpena kapitalizatu. Lehenengo eta behin, bazkideek sortutako eskubideen zenbatekoa zenbatzen duten aktuario-kalkuluak egin behar dituzte, baita eskubide horiei aurre egiteko behar diren kotizazioak ere. Bigarrenik, finantza kudeaketaren teknika modernoak lagungarriak dira konpromisoen egutegia diru-sarrerenarekin egokitzeko behar den finantziazio-modurik egokiena aurkitzeko.
Comisión Europea. (2008). "Consultation on the harmonisation of Solvency Rules applicable to institutions for occupational retirement provision (IORPs) covered by article 17 of the IORP Directive and IORPs operating on a cross-border basis"
Peek, J., A. Reuss and G. Scheuenstuhl. OECD. (2008). ""Evaluating the impact of risk based funding requirements on pension funds".
C EIOPS. Committee European of Insurance and Occupational Pensions Supervisors. (2008). "Key issues on solvency for the european occupational pension sector"
EFRP. European Federation for Retirement Provision. (2008). "IORP directive - securing workplace pensions".
CEIOPS. Committee of European Insurance and Occupational Pensions Supervisors. (2008). "Survey on fully funded, technical provisions and security mechanisms in the European occupational pension sector".
Pugh C. and Yermo J. (OCDE). (2008). "Funding regulations and risk sharing"
Comisión Europea. (2007). "Propuesta de Directiva del Parlamento Europeo y del Consejo sobre el seguro de vida, el acceso a la actividad de seguro y de reaseguro y su ejercicio. Solvencia II."
OECD. (2007) "OECD guidelines on funding and benefit security in occupational pension plans".
Yermo J. (OCDE). (2007). "Reforming the valuation and funding of pension promises: are occupational pension plans safer?"
Arriskuaren kudeaketa pentsioei dagokienez
Pentsio-fondoen kudeaketak badu arriskua finantza-inbertsio desegokiak egiteko eta hartutako konpromisoei aurre egiteko inbertsio horien etekinak nahikoak ez izateko. Badaude kudeaketa-arrisku horri izuri egiteko balio duten kudeaketa-teknikak. Hala eta guztiz ere, prestazio zehaztuko pentsio-planek konpromisoei aurre egiterik ez duten kasuetarako, berme-fondoak sortzea proposatzen dute agintaritza arau-emaileek, kotizatu dutenek prestazioak jasoko dituztela ziurtatzeko.
(Novedad) Whitehouse E.. OCDE. (2009). "Pensions, Purchasing-power Risk, Inflation and Indexation "
IOPS. The International Organisation of Pension Supervisors. (2008). "Good practices in risk management of alternative investments by Pension Funds ".
CFO. Towers Perrin. (2007). "Pension Plan Risk: Using the calm befote the next storm "
Withehouse E. OECD. (2007). "Life-expectancy risk and pensions: who bears the burden"
Lane Clark & Peacock's (LCP) (UK). (2007). "Removing pension scheme risk in the buyout market. A practical guide for companies and trustees to insurance-based buyout Solutions "
Blome S. et alia. (OCDE) (2007). "Pension fund regulation and risk management: results from an ALM optimisation exercise "
The Institute of Chartered Accountants of Scotland. (2007). "Pensions Trustees: Assessing and Managing Risks "
The Pensions Regulator. (UK). (2007). "The purple book. Defined Benefit Pensions universe risk profile "
Pentsio-fondoen gainbegiratzea. Kontabilitatea eta finantza-ebaluazioa
Metatutako fondoen, hau da, pentsio-planetan kudeatzen diren aktibo eta pasiboen, balioaren irudi argia lortzeko, finantza-ebaluazioa ezinbesteko tresna da pentsio-merkatuaren funtzionamendu egokia bermatu eta bazkidetuen eskubideak babesteko. Kontularitzako eta finantza-ebaluazioko irizpide komunak egotea ezinbestekoa da helburu horri begira.
(Novedad) EDHEC Financial Analysis and Accounting Research Centre. (2008). "The Fair Value Controversy: Ignoring the Real Issue".
CIMA. (Chartered Institute of Management Accountants). (UK). (2008). "Reforming the Reporting of Pensions"
EFRP. European Federation for Retirement Provision. (2008). "IASB discussion paper. Preliminary views on amendments to IAS 19 employee benefits. EFRP response."
IASB. International Accounting Standards Board. (2008). "Discussion paper. Preliminary views on amendments to IAS 19 employee benefits "
Brunner G., Hinz R. and Rocha R. (Banco Mundial). (2008). "Risk-Based Supervision of Pension Funds: A Review of International Experience and Preliminary Assessment of the First Outcomes "
ASB. Accounting Standards Board. (2008) "The Financial Reporting of Pensions. A PAAinE Discussion paper ".
ASB. Accounting Standards Board. (2007). "Reporting statement: Retirement Benefits - Disclosures ".
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