Sumários
Early retirement and pre-retirement liabilities
8 Novembro 2012, 08:00 • Fátima Pires Lima
Early retirement benefits liabilities
Pre-retirement benefits liabilities
Underlying propositions for Pension Accounting
Definition of service cost, interest cost, expected return on plan assets, financial gains or losses, past service cost and actuarial gains or loss.
D&D benefits in Pension Funds
25 Outubro 2012, 08:00 • Fátima Pires Lima
Solving an exercise.
Pension formula and liability value regarding disability and death benefits.
Normal funding and Normal contributions regarding D&D benefits, according with an annual premium, a fixed contribution as a percentage of salary, a fixed contribution in value and the projected unit credit method.
Liability value regarding the survival benefits of the existing beneficiaries.
Vested Rights in pension funds
18 Outubro 2012, 08:00 • Fátima Pires Lima
Solving an exercise.
Pension plans classification accordance with the vested rights.
Some observations about the portability of acquired rights.
Vested rights benefits formulas and corresponding liabilities.
Vested rights benefits contributions and normal funding, according with an annual premium, a fixed contribution as a percentage of salary, a fixed contribution in value and the projected unit credit method.
Liabilities regarding the participants who had already terminated their services.
Minimum Fund required by the supervisory authority
Actuarial Funding Methods
11 Outubro 2012, 08:00 • Fátima Pires Lima
Actuarial Funding Methods: Individual Attained Age, Aggregate, Attained age, and other methods.
Classification of the Funding Methods.
Factors to take into account when choosing the method to use.
Solving an exercise
Actuarial Funding Methods
4 Outubro 2012, 08:00 • Fátima Pires Lima
Factors to take into account when choosing the best estimate for: inflation, mortality, disability, retirement age, terminations and turnover and population increments.
Actuarial funding Methods: Pay as you go; Initial Funding; Terminal Funding; Entry age as a percentage of wages and as a fixed value; Individual level Premium and Unit Credit.