Sumários
DC Pension Funds
30 Novembro 2022, 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
17 Novembro 2022, 08:00 • Fátima Pires Lima
Items necessary for accounting
liabilities of pension funds
Requirements according to the IAS19R
Determining financial gains and
losses
D&D & Early retirement liabilities
10 Novembro 2022, 08:00 • Fátima Pires Lima
Solving a practical
question
Early retirement
benefits liabilities
D&D in Pension Funds
3 Novembro 2022, 08:00 • Fátima Pires Lima
Liabilities values regarding
participants who had already terminated their services.
Solving some questions.
Liability value regarding
D&D 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.