Sumários
ALM in Pension Funds
4 Dezembro 2018, 08:30 • Fátima Pires Lima
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.
Macauley Duration, Convexity, stress tests and scenarios testing, and stochastic model.
Example of a Model for simulate Mortality, termination, retirement and other decrements, annual salary increases, annual inflation and Investment Returns.
DC Pension Funds
27 Novembro 2018, 08:30 • Fátima Pires Lima
DC pension Funds: expected value of individual accounts and benefits at retirement age
DC pension plans with target-benefit
Solving some questions
Pension Accounting and Actuarial Gains and losses
20 Novembro 2018, 08:30 • Fátima Pires Lima
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 Early retirement and pre-retirement liabilities in Pension Funds
13 Novembro 2018, 08:30 • Fátima Pires Lima
Liability value regarding the survival benefits of the existing beneficiaries.
Early retirement benefits liabilities
Pre-retirement benefits liabilities
Solving a practical question