Sumários
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
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
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
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
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.