Sumários
ALM in Pension Funds
5 Dezembro 2019, 08:00 • Fátima Pires Lima
Solving some questions
Actuarial Factors and their interrelationship in an ALM Model
Definition of Risk, Risk analysis and Risk Management.
The Three main categories of ALM Models: Static Models, Dynamic Models, Stochastic Models.
Example of a Model for simulate Mortality, termination, retirement and other decrements, annual salary increases, annual inflation and Investment Returns.
DC Pension Funds
28 Novembro 2019, 08:00 • Fátima Pires Lima
Solving some questions
DC pension Funds: expected value of individual accounts and benefits at retirement age
DC pension plans with target-benefit
Pension Accounting and Actuarial Gains and losses
21 Novembro 2019, 08:00 • Fátima Pires Lima
Pre-retirement benefits liabilities
Items necessary for accounting liabilities of pension funds
Requirements according to the IAS19R
Determining financial gains and losses
Solving a practical question
D&D benefits and Early retirement liabilities in Pension Funds
14 Novembro 2019, 08:00 • Fátima Pires Lima
Liability value regarding the survival benefits of the existing beneficiaries.
Early retirement benefits liabilities
Solving a practical question