Sumários
DC Pension Funds
7 Dezembro 2017, 08:00 • 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
30 Novembro 2017, 08:00 • 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
23 Novembro 2017, 08:00 • 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
D&D in Pension Funds
16 Novembro 2017, 08:00 • Fátima Pires Lima
Solving some questions.
Pension formula and liability value regarding disability 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.