Sumários
Pension Accounting
7 Novembro 2013, 08:00 • Fátima Pires Lima
Solving an exercise
Items necessary for accounting liabilities of pension funds
Requirements according to IAS19 and changes introduced by the IAS19R
Determining financial gains and losses
D&D benefits Early retirement and pre-retirement liabilities in Pension Funds
31 Outubro 2013, 08:00 • Fátima Pires Lima
Solving an exercise.
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.
Liability value regarding the survival benefits of the existing beneficiaries.
Early retirement benefits liabilities
Pre-retirement benefits liabilities
Vested Rights in pension funds
24 Outubro 2013, 08:00 • Fátima Pires Lima
Vested rights benefits formulas and corresponding liabilities.
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.
Minimum Fund required by the supervisory authority
Solving an exercise.
Pension formula and liability value regarding disability benefits
Actuarial Funding Methods
17 Outubro 2013, 08:00 • Fátima Pires Lima
Solving some exercises.
Classification of the Funding Methods
Factors to take into account when choosing the funding method to use.
Pension plans classification accordance with the vested rights.
Some observations about the portability of acquired rights.
Actuarial Funding Methods
10 Outubro 2013, 08:00 • Fátima Pires Lima
Solving an exercise
Actuarial Funding Methods: Individual level Premium, Unit Credit projected and non projected, Individual Attained Age, Aggregate, Attained age, and other methods.