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.