Investment policy and measurements of investment performance

15 Dezembro 2016, 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 

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Pension Accounting and Actuarial Gains and losses

9 Dezembro 2016, 08:00 • Fátima Pires Lima

Determining financial gains and losses

Solving an exercise

DC pension Funds

 

 

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Pension Accounting and Actuarial Gains and losses

24 Novembro 2016, 08:00 • Fátima Pires Lima

Solving an exercise

Items necessary for accounting liabilities of pension funds

 

Requirements according to the IAS19R

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D&D benefits Early retirement and pre-retirement liabilities in Pension Funds

17 Novembro 2016, 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

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D&D in Pension Funds

10 Novembro 2016, 08:00 • Fátima Pires Lima

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.

Solving some exercises.

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.

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